Journal of Tax Research

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=114"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Structural Reforms in Iran’s Tax System</strong><br> Jamshid Pajooyan, Bagher Darvishi ^*<br><a href="article-1-114-en.html">Abstract</a> <a href="browse.php?a_id=114&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=114&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=115"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Investigation on challenges and obstacles for implementation of value Added Tax (VAT) Law in lran (A Case study of Gold and Jewelry bussiness activists)</strong><br> Seyed Mohamad Reza Seyednoorani ^*, Saeed Totonchi Maleki<br><a href="article-1-115-en.html">Abstract</a> <a href="browse.php?a_id=115&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=115&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=116"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Effect of Fiscal Freedom on Government Efficiency in Terms of Economic Liberalization (The Case of OIC countries)</strong><br> Kobra Amoli Diva ^*, Ahmad Jafari Samimi<br><a href="article-1-116-en.html">Abstract</a> <a href="browse.php?a_id=116&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=116&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=117"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Estimation of Taxable Capacity by Using Nueral Network in Iran</strong><br> ^*, , , <br><a href="article-1-117-en.html">Abstract</a> <a href="browse.php?a_id=117&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=117&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=118"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Estimation of Effective Corporate and Business Income Tax Rates in Iran</strong><br> Mohsen Hasani ^*, Saeedeh Shafiee<br><a href="article-1-118-en.html">Abstract</a> <a href="browse.php?a_id=118&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=118&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=119"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Environmental Taxes and their Distributive Effects (A Case Study of lranian oil products)</strong><br> Mahnoush Abdollah Milani, Alireza Mahmoudi ^*<br><a href="article-1-119-en.html">Abstract</a> <a href="browse.php?a_id=119&sid=1&slc_lang=fa"></a>   <a href="browse.php?a_id=119&sid=1&slc_lang=en&ftxt=1"></a> <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=120"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Risk-based Tax Audit Selection</strong><br> Abolfazl Zohoorian ^*<br><a href="article-1-120-en.html">Abstract</a> <a href="browse.php?a_id=120&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=120&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=121"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Role of Tax Auditing in Eliminating Audit Expectation Gap</strong><br> Farzaneh Heidarpour, Jalil Khodaveisi, Reza Daghani ^*<br><a href="article-1-121-en.html">Abstract</a> <a href="browse.php?a_id=121&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=121&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div>

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