Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Wed, Jul 22, 2026
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The principles of transparency and best performance
[
Articles In Press
]
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
(8 Views)
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
(14 Views)
Modelling Customer Expectation Fulfillment through Intelligent Information Systems: (A Case Study of the Taxpayer Platform)
Fahimeh Poorhasan
,
Ali Hosseinzadeh
*
,
Vahid Sanavi Garosin
Abstract
(15 Views)
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
(11 Views)
Investigating The Impact of The Probability of Fraudulent Reporting on Tax Risk Across Life Cycle Stages
Samaneh Saiyan
,
Farzad Ghayour
*
,
Ali Ashtab
Abstract
(16 Views)
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
(17 Views)
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