Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Fri, Sep 19, 2025 | فارسی [Archive]

Volume 25, Issue 36 (2019)

The Relationship between Economic Structural Changes and Tax Structure Changes: Lessons to Tax Policy- making

P. 11-42

Rezaei Ebrahim ^*

Abstract (5245 Views) | Full-Text (PDF) (2574 Downloads)

Analyzing the Performance, Collection Efficiency and Implementation Challenges of Value Added Tax in Iran

P. 43-80

Izadkhasti Hojjat ^*

Abstract (5856 Views) | Full-Text (PDF) (2712 Downloads)

Analyzing Legal Nature of Tax Litigation under Article 251 bis of the Direct Tax Law

P. 81-106

Rostami Vali ^*

, Pourrezai Fashkhamie Mahmoud

Abstract (20005 Views) | Full-Text (PDF) (8710 Downloads)

Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL

P. 107-134

Zohreh Torkashvand ^*

, Mahmoud Alborzi

, Askari Ali

Abstract (5676 Views) | Full-Text (PDF) (2731 Downloads)

The Effect of Price (Tax) Policies on Smoking Consumption

P. 135-148

Sahabi Bahram ^*

, Hasani Mohsen

, Faraji Dizaji Sajjad

, Abdoli Ghaharaman

Abstract (5181 Views) | Full-Text (PDF) (2402 Downloads)

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 (4439 Views) | Full-Text (PDF) (1340 Downloads)

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 (5088 Views) | Full-Text (PDF) (1744 Downloads)