Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Tue, Jul 8, 2025
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The principles of transparency and best performance
Volume 21, Issue 18 (2013)
The Effect of Value Added Taxation (VAT) on Selected Middle Eastern and North African Countries (MENA)
P. 7-30
Jamshid Pazhooyan
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Behnaz Varshosaz
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Abstract
(9490 Views)
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Full-Text (PDF)
(5540 Downloads)
The Identification and Study of Causes on Difference between the Declared Profit Tax and Final Profit Tax of Non- governmental Legal Persons
P. 31-56
Mohamadreza Barzegari
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Qodratolah Talebnia
Abstract
(11330 Views)
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Full-Text (PDF)
(4523 Downloads)
Investigation into Differences between Taxable Revenue based on Tax Audit Report and Taxable Revenue Assessed by Tax Affairs Offices
P. 57-76
Alireza Fazlzade
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Nabi Najafee
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Abstract
(10525 Views)
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Full-Text (PDF)
(9438 Downloads)
Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience
P. 77-114
Seyed Mahdi Ramezani
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Mohsen Dastgir
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Ali Asgari
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Abdollah Khani
Abstract
(17121 Views)
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Full-Text (PDF)
(11520 Downloads)
Survey of the Relationship between Tax Coefficients and Disclosure in Financial Reporting of Accepted Corporations in Tehran’s Stock Exchange Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience
P. 115-138
Narges Rostami
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Qodratollah Talebnia
Abstract
(9333 Views)
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Full-Text (PDF)
(3498 Downloads)
The Effect of Tax Purposes on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange (TSE)
P. 139-160
Qolamreza Soleimany Amiri
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Zahra Farshi
Abstract
(9696 Views)
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Full-Text (PDF)
(3402 Downloads)
Survey of the Relationship between Psychological Empowerment and Organizational Commitment in Tehran City Tax Affairs Offices
P. 161-180
Ahmad Vedadi
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Ahmad Mehrara
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Abstract
(19504 Views)
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Full-Text (PDF)
(4731 Downloads)
Investigating into Determinants of Tax Evasion with Focusing on Cultural Factors
P. 181-202
Mahdi Moradi
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Amin Rostami
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Reza Taghizadeh
Abstract
(16748 Views)
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Full-Text (PDF)
(6976 Downloads)
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