Volume 32, Issue 64 (2025)  

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XML Persian Abstract The Effect of Managers’ Risk-Taking and Characteristics Reporting Units on Aggressive Tax Reporting with Emphasis on the Role of the Independent Auditor's Report
P. 17-46
MohammadJavad Tasaddi Kari * , Alireza Taheri Lisar , Saeideh Naderi Hoor
Abstract (1895 Views) | Full-Text (PDF) (797 Downloads)

XML Persian Abstract Investigating the Impact of Mental Accounting on Income Tax and Value Added Tax Among Self-Employed Business Owners
P. 47-70
Hosein Nourani *
Abstract (1943 Views) | Full-Text (PDF) (791 Downloads)

XML Persian Abstract Identifying and prioritizing factors affecting taxes and financial transactions in Metaverse
P. 71-98
Alborz Yosefi * , Maryam Gachkar
Abstract (1806 Views) | Full-Text (PDF) (808 Downloads)

XML Persian Abstract Providing a model to identify job threats of tax auditors in Iran: With the approach of foundational data theory
P. 99-133
Saeed V Valadbeigi , Mojgan Safa * , Seid abbas Borhani Borhani
Abstract (2058 Views) | Full-Text (PDF) (718 Downloads)

XML Persian Abstract A Review of the Impact of Fiscal Policy (Tax and Government Spending) on Income Distribution and Inequality in Iran
P. 135-166
Abedin Salari Esker * , Teymur Rahmani , Ali Souri
Abstract (2266 Views) | Full-Text (PDF) (1412 Downloads)

XML Persian Abstract Article Title Presenting a model to identify taxable income from investment in Iran's e-commerce
P. 167-200
Fardin Safarian , Hossein Karbasi Yazdi * , Majid Zanjedar , Ali Lal Bar
Abstract (1669 Views) | Full-Text (PDF) (847 Downloads)

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