Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Mon, Jul 14, 2025
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The principles of transparency and best performance
Volume 17, Issue 7 (2010)
Taxation of E-commerce in Iran
P. 9-44
Ali Tayyebnia
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Somayyeh Siyavashi
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Abstract
(10396 Views)
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(4385 Downloads)
An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices
P. 45-64
Ali Akbar Arabmazar
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Ali Dehghani
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Abstract
(10390 Views)
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Full-Text (PDF)
(1745 Downloads)
Role of Tax Incentives and Tax Effective Rates in Investment Dynamism: A Macro-Economic Approach
P. 65-84
Ebrahim Rezaee
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Abstract
(8973 Views)
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Full-Text (PDF)
(1829 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
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Farhad Khodadad Kashi
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Minoo Ziarati
Abstract
(8685 Views)
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Full-Text (PDF)
(2082 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
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Abdolmahdi Ansari
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Ali Namazian
Abstract
(8249 Views)
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Full-Text (PDF)
(2457 Downloads)
An Investigation of Capital Gain Tax
P. 121-154
Mehdi Tagahvi
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Bagher Darvishi
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Mohammad Nabi Shahiki Tash
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Abstract
(11838 Views)
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Full-Text (PDF)
(4047 Downloads)
Tax on REITs: A Modern Tax on Housing and Capital Markets
P. 155-184
Hassan Ban
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Abstract
(8913 Views)
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Full-Text (PDF)
(1502 Downloads)
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