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Estimating the Tax Gap and the Impact of Digital Economy Development on it in selected countries (with emphasis on Iran's position)
Ezatollah Abbasian *, Mohsen Ebrahimi, Shahnaz Nazari
Abstract - Full Text (DOCX)
Explaining the Effect of the Dark Triad Personality Traits on Tax Avoidance with the Mediating Role of Moral Disengagement in Listed Companies on the Tehran Stock Exchange
Parisa Abdolmaleki, Naser Izadinia *, Amin Rostami
Abstract - Full Text (DOCX)
An Examination of the Heterogeneity of the Effects of Tax Avoidance on Capital Productivity in Small and Medium-Sized Enterprises (SMEs)
Mahdi Saghafi *, Mohammad Hossein Fatheh, Shima Abdoli Darbejugha
Abstract - Full Text (DOCX)
Forecasting the Stochastic Trend and Long-term Trajectory of Tax Revenues in West Azerbaijan Province
ahmad ezzati shourgholi *, Farzad Mohammadi, Habib Torbati, Farjad Bakhshor, Somaye ghasemi
Abstract - Full Text (DOCX)
The Effect of Tax Penalties and General Status of Taxpayers on their Compliance: Predicting based on Rough Set Theory
yaser Shojae *, mohammad darvishshafighi, Hamidreza Rafati
Abstract - Full Text (DOCX)
Modelling Customer Expectation Fulfillment through Intelligent Information Systems: (A Case Study of the Taxpayer Platform)
Fahimeh poorhasan, Ali Hosseinzadeh *, Vahid Sanavi Garosin
Abstract - Full Text (DOCX)
Developing a Model to Strengthen the Role of Certified Tax Consultants in Mitigating Tax Disputes: A Grounded Theory Approach
oktay yamrali *, Vahid Oskou, Mosarreza Zanganeh
Abstract - Full Text (DOCX)
Investigating the moderating role of tax risk on the relationship between tax avoidance and firms value
Meysam Jafaripour *, Mohammad Hossein Fatheh, Fatemeh Khorrambakht
Abstract - Full Text (DOCX)
Investigating The Impact of The Probability of Fraudulent Reporting on Tax Risk Across Life Cycle Stages
samaneh saiyan, farzad ghayour *, ali ashtab
Abstract - Full Text (DOCX)
Modeling Factors Affecting Tax Compliance: A Multilevel Study
Nina Mollazeynali, Kaveh Azinfar *, Iman Dadashi
Abstract - Full Text (DOCX)
The Effect of Political Legitimacy of Sovereignty on Voluntary Compliance of Taxpayers in Iran
Mohammadreza Rajabi Alashti, Ali Salehi Farsani *, Mustafa Pendashtepour
Abstract - Full Text (DOCX)
Simulating the Effect of Personal Income Tax: A Micro- Baseds Approach
Farideh Khodadadi, seyyed reza nakhli *
Abstract - Full Text (DOC)
Modeling the impact of selected factors on tax revenues of the legal sector (emphasis on the time dimension) Hybrid of TVP-FAVAR WALS models
Shahnaz Moradkhani, Mehdi Kamali *, Hamid Asayesh, Mohammad Khorsand Zak
Abstract - Full Text (DOCX)
Modeling the phenomenon of tax evasion in capital gains tax in the housing sector; with a game theory approach
Maryam Heidarian *, Azad Khanzadi, Behnam Aminrostamkolaee, Amene Shahidi
Abstract - Full Text (DOCX)
Back to Original Issue
Estimating the Tax Gap and the Impact of Digital Economy Development on it in selected countries (with emphasis on Iran's position)Ezatollah Abbasian *, Mohsen Ebrahimi, Shahnaz Nazari
Abstract - Full Text (DOCX)
Explaining the Effect of the Dark Triad Personality Traits on Tax Avoidance with the Mediating Role of Moral Disengagement in Listed Companies on the Tehran Stock ExchangeParisa Abdolmaleki, Naser Izadinia *, Amin Rostami
Abstract - Full Text (DOCX)
An Examination of the Heterogeneity of the Effects of Tax Avoidance on Capital Productivity in Small and Medium-Sized Enterprises (SMEs)Mahdi Saghafi *, Mohammad Hossein Fatheh, Shima Abdoli Darbejugha
Abstract - Full Text (DOCX)
Forecasting the Stochastic Trend and Long-term Trajectory of Tax Revenues in West Azerbaijan Provinceahmad ezzati shourgholi *, Farzad Mohammadi, Habib Torbati, Farjad Bakhshor, Somaye ghasemi
Abstract - Full Text (DOCX)
The Effect of Tax Penalties and General Status of Taxpayers on their Compliance: Predicting based on Rough Set Theoryyaser Shojae *, mohammad darvishshafighi, Hamidreza Rafati
Abstract - Full Text (DOCX)
Modelling Customer Expectation Fulfillment through Intelligent Information Systems: (A Case Study of the Taxpayer Platform)Fahimeh poorhasan, Ali Hosseinzadeh *, Vahid Sanavi Garosin
Abstract - Full Text (DOCX)
Developing a Model to Strengthen the Role of Certified Tax Consultants in Mitigating Tax Disputes: A Grounded Theory Approachoktay yamrali *, Vahid Oskou, Mosarreza Zanganeh
Abstract - Full Text (DOCX)
Investigating the moderating role of tax risk on the relationship between tax avoidance and firms valueMeysam Jafaripour *, Mohammad Hossein Fatheh, Fatemeh Khorrambakht
Abstract - Full Text (DOCX)
Investigating The Impact of The Probability of Fraudulent Reporting on Tax Risk Across Life Cycle Stagessamaneh saiyan, farzad ghayour *, ali ashtab
Abstract - Full Text (DOCX)
Modeling Factors Affecting Tax Compliance: A Multilevel StudyNina Mollazeynali, Kaveh Azinfar *, Iman Dadashi
Abstract - Full Text (DOCX)
The Effect of Political Legitimacy of Sovereignty on Voluntary Compliance of Taxpayers in IranMohammadreza Rajabi Alashti, Ali Salehi Farsani *, Mustafa Pendashtepour
Abstract - Full Text (DOCX)
Simulating the Effect of Personal Income Tax: A Micro- Baseds ApproachFarideh Khodadadi, seyyed reza nakhli *
Abstract - Full Text (DOC)
Modeling the impact of selected factors on tax revenues of the legal sector (emphasis on the time dimension) Hybrid of TVP-FAVAR WALS modelsShahnaz Moradkhani, Mehdi Kamali *, Hamid Asayesh, Mohammad Khorsand Zak
Abstract - Full Text (DOCX)
Modeling the phenomenon of tax evasion in capital gains tax in the housing sector; with a game theory approachMaryam Heidarian *, Azad Khanzadi, Behnam Aminrostamkolaee, Amene Shahidi
Abstract - Full Text (DOCX)
