Volume 25 - Number 36 - 2019-3 - Journal of Tax Research

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 (5450 Views) | Full-Text (PDF) (2626 Downloads)

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

P. 43-80

Izadkhasti Hojjat ^*

Abstract (6164 Views) | Full-Text (PDF) (2862 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 (20403 Views) | Full-Text (PDF) (8938 Downloads)

Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL

P. 107-134

Zohreh Torkashvand ^*

, Mahmoud Alborzi

, Askari Ali

Abstract (5887 Views) | Full-Text (PDF) (2790 Downloads)

The Effect of Price (Tax) Policies on Smoking Consumption

P. 135-148

Sahabi Bahram ^*

, Hasani Mohsen

, Faraji Dizaji Sajjad

, Abdoli Ghaharaman

Abstract (5402 Views) | Full-Text (PDF) (2469 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 (4671 Views) | Full-Text (PDF) (1445 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 (5301 Views) | Full-Text (PDF) (1801 Downloads)