Volume 17 - Number 7 - 2010-3 - Journal of Tax Research

Volume 17, Issue 7 (2010)

Taxation of E-commerce in Iran

P. 9-44

Ali Tayyebnia, Somayyeh Siyavashi

Abstract (8405 Views) | Full-Text (PDF) (2996 Downloads)

An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices

P. 45-64

Ali Akbar Arabmazar, Ali Dehghani

Abstract (8886 Views) | Full-Text (PDF) (1388 Downloads)

Role of Tax Incentives and Tax Effective Rates in Investment Dynamism: A Macro-Economic Approach

P. 65-84

Ebrahim Rezaee

Abstract (7507 Views) | Full-Text (PDF) (1453 Downloads)

Exploring the Relationship between Market Concentration Degree and Corporate Income Tax Effective Rate: Case of Iranian Rubber and Plastic Industries (1995-2005)

P. 85-100

Yeganeh Mousavi Jahromi, Farhad Khodadad Kashi, Minoo Ziarati

Abstract (7434 Views) | Full-Text (PDF) (1677 Downloads)

The Impacts of Reassessment of Assets of Companies on the Disclosure of Their Real Assets and Their Actual Income Taxes

P. 101-120

Ahmad Khodamipour, Abdolmahdi Ansari, Ali Namazian

Abstract (6793 Views) | Full-Text (PDF) (1889 Downloads)

An Investigation of Capital Gain Tax

P. 121-154

Mehdi Tagahvi, Bagher Darvishi, Mohammad Nabi Shahiki Tash

Abstract (9964 Views) | Full-Text (PDF) (3069 Downloads)

Tax on REITs: A Modern Tax on Housing and Capital Markets

P. 155-184

Hassan Ban

Abstract (7662 Views) | Full-Text (PDF) (1171 Downloads)

Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Volume 17, Issue 7 (2010)

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