Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Thu, Oct 30, 2025 | فارسی [Archive]

Volume 17, Issue 7 (2010)

Taxation of E-commerce in Iran

P. 9-44

Ali Tayyebnia

, Somayyeh Siyavashi ^*

Abstract (11045 Views) | Full-Text (PDF) (4695 Downloads)

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

P. 45-64

Ali Akbar Arabmazar

, Ali Dehghani ^*

Abstract (10848 Views) | Full-Text (PDF) (1885 Downloads)

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

P. 65-84

Ebrahim Rezaee ^*

Abstract (9440 Views) | Full-Text (PDF) (1964 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 (9054 Views) | Full-Text (PDF) (2201 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 (8698 Views) | Full-Text (PDF) (2583 Downloads)

An Investigation of Capital Gain Tax

P. 121-154

Mehdi Tagahvi

, Bagher Darvishi

, Mohammad Nabi Shahiki Tash ^*

Abstract (12375 Views) | Full-Text (PDF) (4270 Downloads)

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

P. 155-184

Hassan Ban ^*

Abstract (9344 Views) | Full-Text (PDF) (1625 Downloads)

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Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Volume 17, Issue 7 (2010)

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