Volume 33, Issue 68 (2026)  

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XML Persian Abstract Mapping the knowledge of tax studies: Bibliometric analysis and network visualization
P. 7-38
Saleh Rahimi * , Faramarz Soheili
Abstract (170 Views) | Full-Text (PDF) (212 Downloads)

XML Persian Abstract Explaining the paradoxical relationship between supervision and efficiency: A study of the impact of institutional controls on the increase in discretionary taxes in Iran
P. 39-66
Mehrdad Sadr Ara * , Gholamreza Mahfoozi , Hamed Omrani
Abstract (142 Views) | Full-Text (PDF) (172 Downloads)

XML Persian Abstract The Design of a Smart Taxation System Model in Iran With an Approach Grand Theory
P. 67-96
Shahrzad Ahmadi , Khaled Yadegari * , Seyed shojaaldin Hoseinirad , Fatemeh Malchi
Abstract (156 Views) | Full-Text (PDF) (198 Downloads)

XML Persian Abstract Identification and ranking of Taxation Ethical Issues from the Perspectives of Tax Professionals in Iran
P. 97-124
Vahid Ahmadian , Sajjad Nagdi , Alireza Fazlzadeh , Farnaz Maali *
Abstract (156 Views) | Full-Text (PDF) (181 Downloads)

XML Persian Abstract Comparison of the Performance of Machine Learning Algorithms Based on Artificial Intelligence with the State Space Model in Forecasting Tax Revenues of West Azerbaijan Province
P. 125-170
RAHIM DABBAGH * , Ahmad Ezzati shourghouli , Raheleh Shabanpoor
Abstract (234 Views) | Full-Text (PDF) (192 Downloads)

XML Persian Abstract "Investigation of the Nonlinear Relationship Between Value-Added Tax on Product Sales and the Value Added of Industrial Workshops with Medium Employment (10 or More Employees),
P. 171-211
Maryam Kianighalehno * , Mohsen Zayandehroody
Abstract (156 Views) | Full-Text (PDF) (83 Downloads)

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