Volume 25, Issue 36 (2019)  

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XML Persian Abstract The Relationship between Economic Structural Changes and Tax Structure Changes: Lessons to Tax Policy- making
P. 11-42
Rezaei Ebrahim *
Abstract (4644 Views) | Full-Text (PDF) (2332 Downloads)

XML Persian Abstract Analyzing the Performance, Collection Efficiency and Implementation Challenges of Value Added Tax in Iran
P. 43-80
Izadkhasti Hojjat *
Abstract (4955 Views) | Full-Text (PDF) (2308 Downloads)

XML Persian Abstract Analyzing Legal Nature of Tax Litigation under Article 251 bis of the Direct Tax Law
P. 81-106
Rostami Vali * , Pourrezai Fashkhamie Mahmoud
Abstract (18133 Views) | Full-Text (PDF) (7738 Downloads)

XML Persian Abstract Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL
P. 107-134
Zohreh Torkashvand * , Mahmoud Alborzi , Askari Ali
Abstract (5081 Views) | Full-Text (PDF) (2388 Downloads)

XML Persian Abstract The Effect of Price (Tax) Policies on Smoking Consumption
P. 135-148
Sahabi Bahram * , Hasani Mohsen , Faraji Dizaji Sajjad , Abdoli Ghaharaman
Abstract (4531 Views) | Full-Text (PDF) (2115 Downloads)

XML Persian Abstract Estimating the Policy Gap and the Compliance Gap in Iran's Value-added Tax System and the Need to Extract a Rational Framework for Granting Exemptions
P. 149-176
Sobhanian Hadi * , Mohajeri Parisa
Abstract (3905 Views) | Full-Text (PDF) (1096 Downloads)

XML Persian Abstract The Effect of Financial and Monetary Shocks on the Iranian Taxation System along with Determining Optimal Tax Rates of Consumption, Salary and Wages (General Equilibrium Approach using Genetic Algorithm)
P. 177-210
Maddah Majid * , Samiei Neda
Abstract (4461 Views) | Full-Text (PDF) (1422 Downloads)

XML Persian Abstract Understanding Tax Policy-making Process in Iran: Factors Affecting Tax Agenda setting Process at the National Level and its Actors
P. 211-249
Mirzamani A’zam * , Akhavan A’lavi Sayyad Hossein , Alinaghi Amiri , Esmaeeli Hossein
Abstract (4738 Views) | Full-Text (PDF) (3988 Downloads)

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