Volume 0 -  

View This Issue in Alternative Language Export Journal XML Articles RSS
XML Persian Abstract Exploring the conditions leading to taxpayer tax evasion
Alireza Zare , SeyedAlireza Afshani * , Negin Naeimi
Abstract (11 Views) | Full-Text (PDF) (7 Downloads)

XML Persian Abstract The designing the model for applying blockchain technology in invoice-based taxation
P. 7-38
Seyyed Reza Nakhli , Mahdi Alizade *
Abstract (9 Views) | Full-Text (PDF) (4 Downloads)

XML Persian Abstract Modeling the Quality of the Data-Driven Tax System Using Artificial Intelligence
P. 39-69
Fatemeh Ghahreman navehsi * , Mahdi Hakimi
Abstract (11 Views) | Full-Text (PDF) (6 Downloads)

XML Persian Abstract Presenting the conceptual model of maturity of cyber security in the cloud space of the Taxpayers system of the country's tax affairs organization
P. 71-98
Marzieh Davoodi * , Mohammad mehdi Shirmohammadi
Abstract (7 Views) | Full-Text (PDF) (6 Downloads)

XML Persian Abstract Tax as a Tool for Fiscal Policy: Theory and Practice
P. 123-154
EBRAHIM REZAEI *
Abstract (11 Views) | Full-Text (PDF) (7 Downloads)

XML Persian Abstract Modeling the Optimal Use of Tax Late Payment Penalty Enforcement Guarantee to Prevent Tax Evasion and Avoidance
P. 155-190
Mohammad Barzegari , Ehsan Rostami *
Abstract (10 Views) | Full-Text (PDF) (10 Downloads)

XML Persian Abstract he Impact of Tax Exemptions on the Foreign Direct Investment in Free Trade and Special Economic Zones (Dynamic Panel Data Approach)
P. 191-228
Majid Afsharirad * , Seyed Hossein Izadi , Ebrahim Bahraminia , Siab Mamipour , Mohammad Sayadi
Abstract (10 Views) | Full-Text (PDF) (7 Downloads)

XML Persian Abstract Designing a strategic model for tax service outsourcing and regulating TSPs relationships in a smart and data-driven tax system in the digital age
P. 229-264
Ashkan Harati * , Seyed Mohammad Hadi Sobhanian
Abstract (11 Views) | Full-Text (PDF) (6 Downloads)

XML Persian Abstract Identifying Components and Indicators of Tax Evasion in Financial Statements:A Beyond-Triangulation Approach
P. 265-294
Isa Ourojzadeh , Saeid Samimi * , Nabi Najafi
Abstract (13 Views) | Full-Text (PDF) (14 Downloads)

XML Persian Abstract Presenting a model for identifying high-risk taxpayers in the value-added tax system with a hybrid approach
P. 295-326
Sasan Mehrani * , Ali Salehi , Yaser Valizadeh
Abstract (14 Views) | Full-Text (PDF) (7 Downloads)

XML Persian Abstract Taxation in the Influencer Industry: Challenges, Solutions, and International Models
P. 327-357
Mohsen Alambardar Meybodi *
Abstract (10 Views) | Full-Text (PDF) (6 Downloads)

XML Persian Abstract Presenting a model of optimal tax governance based on corporate social responsibility (Case study: North Tehran Tax Affairs Directorate)
P. 359-388
سلیمه پیری *
Abstract (9 Views) | Full-Text (PDF) (7 Downloads)

Export as: HTML | XML | RSS

© 2025 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb