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. 1-45
Amin Ahmadpour * , Seyyede Mahboobe Jafari , Fateme Sarraf
Abstract (512 Views) | Full-Text (PDF) (292 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. 47-80
Seyedeh Fatemeh Alemohammad * , Shahram Ebrahimi , Fazl allah Foroughi , Mohammad hadi Sadeghi
Abstract (430 Views) | Full-Text (PDF) (229 Downloads)

XML Persian Abstract The role and position of tax incentives in the merger of economic enterprises
P. 81-105
Hanzaleh Fendereski , Mohammad mehdi Naderi noureyni *
Abstract (364 Views) | Full-Text (PDF) (209 Downloads)

XML Persian Abstract Evaluating the approach of electronic provincial tax in criminalizing the destruction of one's own store terminal
P. 107-132
Seyyed Hossein Hosseini * , Mohammadd Karimi bandar abadi
Abstract (395 Views) | Full-Text (PDF) (186 Downloads)

XML Persian Abstract Introducing the ranking model of taxpayers in Iran
P. 133-169
Alireza Nikkhooymatin , Sahar Dehghan * , Mohammad Noori
Abstract (466 Views) | Full-Text (PDF) (267 Downloads)

XML Persian Abstract The status of fars tax system during the First World War (1914-1918/1337-1332 AH)
P. 171-200
Reza Moeini roudbali * , Mohammad Keshavarz beyzaie , Mohammad mehdi Roshanfekr
Abstract (390 Views) | Full-Text (PDF) (182 Downloads)

XML Persian Abstract Analysis of the Effect of Oil Rent on Tax Evasion in Iran: Focusing on the Exchange Rate
P. 201-239
Ahmadreza Ahmadi * , Fateme Azhari
Abstract (91 Views) | Full-Text (PDF) (79 Downloads)

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