Journal of Tax Research

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=253"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Investigation into Transfer Pricing (TP) in Iranian Tax System: </strong><br> Aliakbar Arabmazar ^*, Behrooz Bagheri, Mostafa Jafari Parvar<br><a href="article-1-253-en.html">Abstract</a> <a href="browse.php?a_id=253&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=253&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=254"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> How to Establish Capital Gains Tax in Iran: Introducing a New Tax Base</strong><br> Saeid totonchi maleki ^*, Jafar haghighat<br><a href="article-1-254-en.html">Abstract</a> <a href="browse.php?a_id=254&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=254&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=256"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Investigation into Reintroduction of AggregateIncome Tax Impact on Economic Growthd (Case Study of MENA Selected Countries)</strong><br> Jamshid Pazhouyan ^*, Maral Eskandari<br><a href="article-1-256-en.html">Abstract</a> <a href="browse.php?a_id=256&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=256&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=257"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> A Review of Inheritance Tax from Jurisprudential, Historical Approach: A Cross country Comparison </strong><br> Majeed Habibian Naqibi ^*, Seyede Sharife Nabavi, Zeinab Hashempour<br><a href="article-1-257-en.html">Abstract</a> <a href="browse.php?a_id=257&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=257&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=258"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Hard- to- collect Revenues, Natural Resources and Sovereign Wealth Funds(Case Study of MENA Region)</strong><br> Kamal Sadeghi ^*, Mana Mesbahi<br><a href="article-1-258-en.html">Abstract</a> <a href="browse.php?a_id=258&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=258&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=259"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> A Model for Establishment and Deployment of Knowledge Management in Iranian National Tax Administration (INTA)</strong><br> Mohammadreza Abdi ^*, Sepideh Safaei<br><a href="article-1-259-en.html">Abstract</a> <a href="browse.php?a_id=259&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=259&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=260"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Determinants of Income Inequality in Iran’s Provinces with an Emphasis on Taxes: a Bayesian Econometric Approach</strong><br> Hossein Asgharpour ^*, Sima Nasibparast, Hamid Moradi<br><a href="article-1-260-en.html">Abstract</a> <a href="browse.php?a_id=260&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=260&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=261"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Evaluation of the Impact of Economic and Tax Policies on Iran's Tax System Performance in 2025 (System Dynamics Approach)</strong><br> Alihossein Samadi ^*, Shahram Eidizadeh<br><a href="article-1-261-en.html">Abstract</a> <a href="browse.php?a_id=261&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=261&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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