Volume 31, Issue 58 (2023)  

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XML Persian Abstract Investigating the role of taxes in the stability of government revenues with emphasis on the general policies of the system
P. 7-24
Abstract (966 Views) | Full-Text (PDF) (786 Downloads)

XML Persian Abstract Presenting the Tax Audit Model according to the Effects of Psychological Safety and Tax Audit Knowledge during the Detection of Tax Frauds
P. 26-46
Fatemeh Taghavi Qasemabad , Ro’ya Darabi * , Shahram Charmahali
Abstract (962 Views) | Full-Text (PDF) (489 Downloads)

XML Persian Abstract The Consequences of Agricultural Tax
P. 48-74
Zakariya Farajzadeh * , Mohammadreza Nazari
Abstract (1020 Views) | Full-Text (PDF) (1166 Downloads)

XML Persian Abstract Investigating the Factors Affecting the Tax Coverage Index in Iran with an Emphasis on Oil Revenues
P. 76-106
Hojjat Izadkhasadi * , Farhad Dezhpasand , Saman Alipour
Abstract (817 Views) | Full-Text (PDF) (1046 Downloads)

XML Persian Abstract Investigating the Potential of Blockchain in Realizing Tax Revenues in Iran
P. 107-129
Hamidreza Hasanzadeh * , Amirhosein Jamali
Abstract (1015 Views) | Full-Text (PDF) (602 Downloads)

XML Persian Abstract Predicting Tax Evasion of Legal Taxpayers with an Emphasis on Economic Components, Taxpayers and Auditors Characteristics; Relying on Artificial Intelligence
P. 131-164
Mohsen Moghri Gardroudbari , Iman Dadashi * , Bahram i Mohseni Malek , Ali Zabihi
Abstract (1500 Views) | Full-Text (PDF) (1043 Downloads)

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