Volume 25 - Number 33 - 2017-6 - Journal of Tax Research

Volume 25, Issue 33 (2017)

Investigating the Effect of Tax Policy on Entrepreneurial Activity: The Case Study of Factor-Driven, Efficiency-Driven and Innovation-Driven Countries

P. 11-31

Abstract (4848 Views) | Full-Text (PDF) (2496 Downloads)

The Evaluation the Exemptions’ Effects on the Value Added Tax Regressiveness in Iran

P. 33-68

Abstract (4853 Views) | Full-Text (PDF) (2884 Downloads)

The Comparative Study of Iranian Tax System with the Tax Reforms of 1990’s Emphasizing on Aggregate Income Tax

P. 69-116

Abstract (5904 Views) | Full-Text (PDF) (5792 Downloads)

Estimating Tax Lags and Price Elasticity in Tax Groups of Golestan Province

P. 117-147

Abstract (5166 Views) | Full-Text (PDF) (1969 Downloads)

A Legal Study of Taxes’ Impact on Foreign Investment

P. 149-165

Abstract (5893 Views) | Full-Text (PDF) (3708 Downloads)

The Detection of Taxpayers with False Invoices using Data Mining Techniques

P. 167-193

Abstract (5405 Views) | Full-Text (PDF) (4041 Downloads)

The Effect of Personal Spiritual Aspects of Independent Auditors on their Judgement in Dealing with Unrecorded Taxes by Taxpayers

P. 195-226

Abstract (4703 Views) | Full-Text (PDF) (2293 Downloads)

The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE))

P. 227-244

Abstract (5788 Views) | Full-Text (PDF) (3222 Downloads)

Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Volume 25, Issue 33 (2017)

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