Volume 19, Issue 12 (2012)  

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XML Persian Abstract A Survey and an Analysis of Tariff Rates Effects on Tax Evasion in Iran s Imports: A Trade Difference Focus
P. 9-26
Majid Maddah * , Somayeh Nematollahi
Abstract (9383 Views) | Full-Text (PDF) (3441 Downloads)

XML Persian Abstract The Compliance Level: The Most Important Index towards an Effective and Desirable Tax System
P. 27-70
Aliakbar Arabmazar * , Maryam Golmohammadi , Behrooz Bagheri
Abstract (11147 Views) | Full-Text (PDF) (5823 Downloads)

XML Persian Abstract The Religious Decree on Tax Late Payment Penalties From Islamic perspective
P. 71-96
Mohammad Qaeeni * , Mohammadali Ahmadi
Abstract (10316 Views) | Full-Text (PDF) (2141 Downloads)

XML Persian Abstract An Examination of the Rent- Seeking Incentives Effects on Tax Revenues (The Relationship between the Composition of Government Expenditure and Tax Revenues)
P. 97-120
محمدقاسم رضایی * , کیومرث شهبازی
Abstract (11238 Views)

XML Persian Abstract A Comparative Study of Tax Support for Charitable Contributions in the World
P. 121-152
Mohammadtaghi Gilakhakimabadi *
Abstract (10060 Views) | Full-Text (PDF) (4392 Downloads)

XML Persian Abstract Tax and Tax incentives from Social Justice Perspective
P. 153-182
Hasanagha Nazari * , Allahmohammad Aghaee , Seyyed Hamid Joshaghaneenaeeni
Abstract (13838 Views) | Full-Text (PDF) (2955 Downloads)

XML Persian Abstract The Effect of Fiscal Policy on Economy in Iran
P. 183-210
Ali Falahati * , Mehdi Moradpour Oladi
Abstract (8695 Views) | Full-Text (PDF) (2667 Downloads)

XML Persian Abstract Tax Supports for Charitable Contributions in order to Develop a Type of Social Insurance
P. 211-238
Sadegh Bakhtiari *
Abstract (6670 Views) | Full-Text (PDF) (2866 Downloads)

XML Persian Abstract The Relationship between the Effective Tax Rates and the Companies' Characteristics
P. 239-264
Yahya Hassasyeganeh , Mojtaba Golmohammadishourki *
Abstract (10445 Views) | Full-Text (PDF) (5131 Downloads)

XML Persian Abstract A Review of Iranian Tax System's Reform Bill Based on the Islamic Teachings
P. 265-290
Majeed Habibiannaghibi * , Naser Elahi , Mojtaba Bagheritoudashki , Ahmad Zamani
Abstract (10053 Views) | Full-Text (PDF) (2148 Downloads)

XML Persian Abstract A Case Study on the Effect of Social Capital in Developing Knowledge Management of the Iranian National Tax Administration
P. 291-321
Amirahmad Mahdianrad * , Safar Fazli
Abstract (11375 Views) | Full-Text (PDF) (5476 Downloads)

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