Journal of Tax Research

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=226"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> How to Facilitate Paying Taxes in Iran</strong><br> Ali Nassiriaghdam ^*, Mahdi Movahedibeknazar, Mohammadjavad Rezaee, Zeinab Mortazavifar<br><a href="article-1-226-en.html">Abstract</a> <a href="browse.php?a_id=226&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=226&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=225"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Impact of Tax Incentives on the Foreign Direct Investment (FDI) Net Inflow in OIC Countries</strong><br> Seyed Kamal Sadeghi ^*<br><a href="article-1-225-en.html">Abstract</a> <a href="browse.php?a_id=225&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=225&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=233"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> A Review of Tax Revenue Efficiency based on VAT during Economic Fluctuations: A Cross-country Survey</strong><br> Yegane Mousavijahromi ^*, Mohamadghasem Rezaee, Mahboube Sabzrou<br><a href="article-1-233-en.html">Abstract</a> <a href="browse.php?a_id=233&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=233&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=228"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Identification of Reasons beyond Differences between Taxable Profit Determined By Tax Auditors and Tax Assessors (Case Study of Kurdestan Province)</strong><br> Omid Porheidari ^*, Parviz Enayati<br><a href="article-1-228-en.html">Abstract</a> <a href="browse.php?a_id=228&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=228&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=229"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Investigation into the Relationship between Corporate Tax Avoidance and Firm Cash Holdings and its Valuation </strong><br> Daryoush Foroughi ^*, Shokoufe Mohamadi<br><a href="article-1-229-en.html">Abstract</a> <a href="browse.php?a_id=229&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=229&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=230"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Investigation into Empowerment Impact on Productivity of Staff in National Tax Organization Headquarter</strong><br> Hossein Adab ^*, Mohamadhossein Zahmati<br><a href="article-1-230-en.html">Abstract</a> <a href="browse.php?a_id=230&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=230&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=231"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Measuring Corporate Tax Rate in Iran's Manufacturing Industry by Elements of Market Structure (Fuzzy Approach)</strong><br> Mohamadnabi Shahikitash ^*, Farhad Khodadkashi, Vahid Jalalvand<br><a href="article-1-231-en.html">Abstract</a> <a href="browse.php?a_id=231&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=231&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=232"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> 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)</strong><br> Hojatolah Abdolmaleki ^*, Shahnaz Shirdelian<br><a href="article-1-232-en.html">Abstract</a> <a href="browse.php?a_id=232&sid=1&slc_lang=fa"></a> - 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