Volume 29 - Number 52 - 2022-3 - Journal of Tax Research

Volume 29, Issue 52 (2022)

A Critical Analysis of the Judicial Decision by the General Board of the Administrative Justice Court on the Tax Exemption on the Cost of Welfare Services

P. 7-24

‎ 10.52547/taxjournal.29.52.7

Mohammad Reza Abbasi ^*

, Mansour Eshghpour

Abstract (5962 Views) | Full-Text (PDF) (10087 Downloads)

Identifying Factors Affecting VAT Auditing Risks (Case Study of Firms Accepted in Tehran Sock Exchange)

P. 25-52

‎ 10.52547/taxjournal.29.52.25

Mohamad Esmaeel Kabazzadeh

, Azita Jahanshad ^*

, Zahra Pourzamani

Abstract (2104 Views) | Full-Text (PDF) (1153 Downloads)

Investigating the Impact of Exchange and Inflation Rates Uncertainties on Tax Revenues in Iran

P. 109-130

‎ 10.52547/taxjournal.29.52.109

Mohammad Kheirollahporsaraee

, Gholamali Haji

, Mohammadhasan Fotros ^*

Abstract (1835 Views) | Full-Text (PDF) (902 Downloads)

Investigating the Impact of Debt and Free Cash Flows on Tax Avoidance with Emphasis on the Role of Institutional Ownership

P. 131-152

‎ 10.52547/taxjournal.29.52.131

Jalal Dudkanluy Milan

, Ruhollah Siddiqui ^*

Abstract (1661 Views) | Full-Text (PDF) (874 Downloads)

Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Volume 29, Issue 52 (2022)

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