Volume 21 - Number 20 - 2014-3 - Journal of Tax Research

Volume 21, Issue 20 (2014)

How to Facilitate Paying Taxes in Iran

P. 9-32

Ali Nassiriaghdam ^*

, Mahdi Movahedibeknazar

, Mohammadjavad Rezaee

, Zeinab Mortazavifar

Abstract (8664 Views) | Full-Text (PDF) (5353 Downloads)

The Impact of Tax Incentives on the Foreign Direct Investment (FDI) Net Inflow in OIC Countries

P. 33-50

Seyed Kamal Sadeghi ^*

Abstract (6882 Views) | Full-Text (PDF) (2180 Downloads)

A Review of Tax Revenue Efficiency based on VAT during Economic Fluctuations: A Cross-country Survey

P. 51-72

Yegane Mousavijahromi ^*

, Mohamadghasem Rezaee

, Mahboube Sabzrou

Abstract (7753 Views) | Full-Text (PDF) (1897 Downloads)

An Identification of Reasons beyond Differences between Taxable Profit Determined By Tax Auditors and Tax Assessors (Case Study of Kurdestan Province)

P. 73-100

Omid Porheidari ^*

, Parviz Enayati

Abstract (7042 Views) | Full-Text (PDF) (2624 Downloads)

An Investigation into the Relationship between Corporate Tax Avoidance and Firm Cash Holdings and its Valuation

P. 101-122

Daryoush Foroughi ^*

, Shokoufe Mohamadi

Abstract (8349 Views) | Full-Text (PDF) (5514 Downloads)

An Investigation into Empowerment Impact on Productivity of Staff in National Tax Organization Headquarter

P. 123-144

Hossein Adab ^*

, Mohamadhossein Zahmati

Abstract (8997 Views) | Full-Text (PDF) (4156 Downloads)

Measuring Corporate Tax Rate in Iran's Manufacturing Industry by Elements of Market Structure (Fuzzy Approach)

P. 145-168

Mohamadnabi Shahikitash ^*

, Farhad Khodadkashi

, Vahid Jalalvand

Abstract (7256 Views) | Full-Text (PDF) (2186 Downloads)

An Analysis of Tax Exemptions impact on Regional Economic Efficiency(Case Study of Tax Exemptions Subject of the Article 132, Direct Tax Act in the Deprived Areas)

P. 169-198

Hojatolah Abdolmaleki ^*

, Shahnaz Shirdelian

Abstract (10178 Views) | Full-Text (PDF) (2974 Downloads)