Volume 32, Issue 61 (2024)  

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XML Persian Abstract The Effect of Tax Shock on Savings Interest on the Total Portfolio: Financial Computable General Equilibrium (FCGE) Approach
P. 7-53
Yaganeh Mousavi Jahormi * , Farhad Khodadad Kashi , Sakineh Tarighi Sarkhab
Abstract (1645 Views) | Full-Text (PDF) (496 Downloads)

XML Persian Abstract Presenting the data governance model in the country's tax affairs organization, a study in the smart tax system
P. 55-85
Mojtaba Kiaei * , Saeid Behzadi Mozri , Samad Barani Bonab
Abstract (2267 Views) | Full-Text (PDF) (1307 Downloads)

XML Persian Abstract Investigating the effect of attitude, risk aversion and loss aversion of tax payers on tax compliance considering the moderating role of personality type (case study of tax payers of Kerman city)
P. 87-132
Mansour mehrabiyan , Ahmad Khodamipour * , Omid Pourheydari
Abstract (1339 Views) | Full-Text (PDF) (534 Downloads)

XML Persian Abstract Developing a Model for Developing Electronic Human Resource Management in order to Improve Organizational Performance and Achieve Tax Justice Based on the Statement of the Second Step of the Islamic Revolution (Case Study: Tax Organizaion)
P. 133-169
Arezo Ghanbari , Mohammadreza Mardani * , Ehsan Sadeh , Zinolabedin Aminisabegh
Abstract (2177 Views) | Full-Text (PDF) (1247 Downloads)

XML Persian Abstract Investigating the impact of electronic government services on tax evasion with the moderating role of information and communication technology
P. 170-218
Leila Zamani * , Samad Borzoian Shirvan , Fatemeh Karimi Jafari , Mohsen Ansari
Abstract (1796 Views) | Full-Text (PDF) (779 Downloads)

XML Persian Abstract The Relationship Between Economic Policy Uncertainty and the Effective Tax Rate with Tax Evasion in Iran Using the Rotation Model and Arch Markov Switching Regime Change
P. 219-248
Hooman Samadian , Roya Seyfipour * , Marjan DamanKeshideh , Manijeh Hadinejad , Amirreza Keyghobadi
Abstract (1357 Views) | Full-Text (PDF) (648 Downloads)

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