Volume 33, Issue 65 (2025)  

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XML Persian Abstract Modeling tax evasion of related party transactions A hybrid approach of graph mining and deep neural network
P. 7-52
Amin Ahmadpour , Seyyede Mahboobe Jafari * , Fateme Sarraf
Abstract (1087 Views) | Full-Text (PDF) (521 Downloads)

XML Persian Abstract Discourse on criminal policy of internal guidelines for the implementation of articles 274 to 277 of the direct taxes Act
P. 53-86
Seyedeh Fatemeh Alemohammad * , Shahram Ebrahimi , Fazl allah Foroughi , Mohammad hadi Sadeghi
Abstract (764 Views) | Full-Text (PDF) (411 Downloads)

XML Persian Abstract The role and position of tax incentives in the merger of economic enterprises
P. 87-112
Hanzaleh Fendereski , Mohammad mehdi Naderi noureyni *
Abstract (636 Views) | Full-Text (PDF) (330 Downloads)

XML Persian Abstract Evaluating the approach of electronic provincial tax in criminalizing the destruction of one's own store terminal
P. 113-138
Seyyed Hossein Hosseini * , Mohammadd Karimi bandar abadi
Abstract (716 Views) | Full-Text (PDF) (329 Downloads)

XML Persian Abstract Introducing the ranking model of taxpayers in Iran
P. 139-176
Alireza Nikkhooymatin , Sahar Dehghan * , Mohammad Noori
Abstract (841 Views) | Full-Text (PDF) (433 Downloads)

XML Persian Abstract The status of fars tax system during the First World War (1914-1918/1337-1332 AH)
P. 177-206
Reza Moeini roudbali * , Mohammad Keshavarz beyzaie , Mohammad mehdi Roshanfekr
Abstract (709 Views) | Full-Text (PDF) (344 Downloads)

XML Persian Abstract Analysis of the Effect of Oil Rent on Tax Evasion in Iran: Focusing on the Exchange Rate
P. 207-243
Ahmadreza Ahmadi * , Fateme Azhari
Abstract (549 Views) | Full-Text (PDF) (333 Downloads)

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