Keywords Index

All issues
:: 3-Stage Least Square Effects of Local Taxes on Improving Urban and Economic Development of Tehran with an Emphasis on Real Estate Transfer Tax (Using Simultaneous Equations Method) [Volume 26, Number 37]
:: A Predictive Analysis for Detecting VAT Taxpayers’ Evasion through Classification and Clustering Algorithms [Volume 25, Number 33]
:: ANP The Study of Tax Sanctions in Preventing VAT Evasion (The Case Study of Qazvin Province) [Volume 23, Number 27]
:: Adaptive Neuro-fuzzy Inference System (ANFIS) Tax Dynamic Analysis in a Small Open Oil Exporter Economy Using Neuro – Fuzzy Systems [Volume 27, Number 44]
:: Advertisement Advertising Impact on Tax Compliance (A case study of Businesses Subject to Paragraph (c), Article 95, Direct Tax Act) [Volume 22, Number 22]
:: Aggregated Income Tax, Article 129 of Direct Tax Act, Income Distribution, Middle East, North Africa The Expected Effects of Personal Income Tax Re-introduction in Iran s Economy [Volume 20, Number 14]
:: Aggressive Tax Policies A Study of Relationship between Aggressive Financial Reporting and Size of Corporations on Aggressive Tax Policies [Volume 21, Number 19]
:: Analytic Hierarchy Process Ranking Causes of Tax Evasion by Analytic Hierarchy Process (AHP) [Volume 22, Number 24]
:: Article 251 bis Analyzing Legal Nature of Tax Litigation under Article 251 bis of the Direct Tax Law [Volume 25, Number 36]
:: Article 97 of the Direct Taxes Act Providing a Model for Preparing an Estimated Tax Return with the Provisions of Article 97 of the Direct Taxes Act [Volume 29, Number 49]
:: Artificial Neutral Networks The Comparison of Multi-variable Linear Regression and Artificial Neutral Networks in Tax Evasion of Legal Persons in Iranian Tax System [Volume 26, Number 40]
:: Assessment of Tax Returns, Chaos Theory, Artificial Neural Network Theory, Forecasting, Risks Risk-based Tax Audit Selection [Volume 18, Number 8]
:: Audit committee Characteristics Tax Avoidance and its Relationship with Manager Overconfidence and Audit Committee Characteristics [Volume 31, Number 57]
:: Auditor Independence An Identification of Reasons beyond Differences between Taxable Profit Determined By Tax Auditors and Tax Assessors (Case Study of Kurdestan Province) [Volume 21, Number 20]
:: Auto-Regressive Distributed Lags (ARDL) The Effect of Tax Structure on Economic Growth in Iran [Volume 30, Number 54]
:: Avoid Taxes Iranian Criminal System’s Approach to Tax Evasion [Volume 23, Number 28]
:: BCC Model The Determination and Assessment of the Relational Efficiency Indicators of Tehran City’s and Province’s Tax Affairs General Directorates with Data Envelope Analysis Approach (DEA) [Volume 23, Number 27]
:: Balanced Scorecard (BSC), State Tax Administration of Hamedan Province, Strategic Management, Performance Evaluation Organizations' Performance Evaluation based on Balanced Scorecard (BSC) A Study on State Tax Administration of Hamedan Province [Volume 19, Number 11]
:: Banking secrecy, banking information, information exchange, taxation Legal requirements for the access to / exchange of banking and bank information for tax purposes inside and outside the country [Volume 17, Number 5]
:: Bayesian Model Averaging Investigating the Tax Fraud Determining Factors in the Iran's Economy by Examining Bayesian Econometrics [Volume 30, Number 53]
:: Bayezian Analysis of Variance Investigating the Impact of Tax Revenues (Tax Expenditures) on Iran's Economic Growth [Volume 27, Number 41]
:: Behavior of tax officials Legal Pathology of Supervision by the Tax Disciplinary Prosecutor on the Behavior of Tax Officials [Volume 29, Number 51]
:: Behavioral Economics The Relation of Happiness and Willingness to Pay Taxes: Are Happier People more Willing to Pay Taxes? [Volume 27, Number 41]
:: Burnout, Transformational Leadership Style, Transactional Leadership Style, Passive/Avoidance Leadership Style, Employees of Guilan Province Tax Directorate The Impact of Leadership Style on Employees Burnout (Case Study of Guilan Province Tax Directorte) [Volume 20, Number 16]
:: Business Strategy The Relationship between Firm’s Business Strategy and Level of Tax Avoidance in the Firms Listed at Tehran Stock Exchange [Volume 23, Number 25]
:: Business and professions income tax, corporate income tax, optimal tax rate, income distribution Calculating Optimal Rates of “Business & Professions Income Tax” and “Corporate Income Tax” [Volume 17, Number 6]
:: Business tax, tax coefficients Designing an Appropriate Strategy for Assessing and Calculating the Coefficients of Tax on Businesses in Iran [Volume 16, Number 3]
:: CGE The Consequences of Agricultural Tax [Volume 31, Number 58]
:: Capital gain tax, cross-countries experiences, tax rates, exemptions An Investigation of Capital Gain Tax [Volume 17, Number 7]
:: Capital structure, tax, cross-sectional regression, panel data regression The Relationship between Tax and Capital Structure in Iran [Volume 17, Number 4]
:: Cash Effective Tax Rate The Effect of CEO Tenure and Tax Planning of Listed Companies in Tehran Stock Exchange [Volume 26, Number 40]
:: Challenges and Problems Examining the Problems and Challanges of the Dispute Settlement in Iran [Volume 26, Number 37]
:: Charitable Contributions, Tax Deductions, Tax Credit, Treasury Efficiency, World Giving Index A Comparative Study of Tax Support for Charitable Contributions in the World [Volume 19, Number 12]
:: Charitable Giving, Tax Deductions, Vertical Injustice, Tax Incentives A Model of Tax Support on Charitable Giving in Iran (A Revision of Article 172 of Direct Tax Act with Tax Credit Approach) [Volume 19, Number 11]
:: Citizenship Education An Analysis of Improving Public Participation in Tax Payments with Emphasis on Citizenship Education (Case Study of General Tax Affairs Directorate of Tehran City West) [Volume 27, Number 43]
:: Citizenship Law Challenges for Citizenship Rights and Taxpayers [Volume 27, Number 44]
:: Civil Law Analyzing the Peace Agreement in the Light of Tax Laws and Regulations [Volume 30, Number 53]
:: Cluster Analysis, AHP, PCA, BSC, tax affairs offices, performance assessment Tax Offices Performance Assessment: The Application of Principal Component and Cluster Analyses [Volume 16, Number 2]
:: Clustering. A Predictive Analytics for Detection of VAT Taxpayers Evasion Through Classification & Clustering Algorithms. [Volume 25, Number 35]
:: Combinatory Intelligent System Tax Evasion Detection by Using Combinatory Intelligent System [Volume 23, Number 26]
:: Comparative Tax Rights The Comparative - Legal Analysis of Iran’s Tax Legal Procedures system [Volume 21, Number 19]
:: Compliance. A Conceptual Framework for Data Governance and Management in Digital Taxation: A Systematic Review of Electronic Invoicing [Volume 32, Number 62]
:: Comprehensive Tax Plan Identifying and Validating the Competencies for the Key Jobs in the Iranian National Tax Administration during the Implementation of the Tax Comprehensive Plan [Volume 27, Number 42]
:: Computable General Equilibrium Model Investigating the Welfare Effects of Income and Consumption Taxes [Volume 30, Number 53]
:: Computable General Equilibrium Model (CGE) The Optimal Tax Rate Determination with Emphasis on VAT [Volume 28, Number 47]
:: Computational General Equilibrium The Impact of Corporate Income Tax Changes on the Welfare of Urban and Rural Households: A Computational General Equilibrium Approach [Volume 30, Number 54]
:: Control of Corruption Index, Government Effectiveness, Tax Revenue, Upper Middle Income Countries The Effects of Control of Corruption and Government Effectiveness Indices on Tax Revenue: The Case of Upper Middle Income Countries [Volume 20, Number 14]
:: Corporate income effective tax rate, market concentration degree, market monopolist power Exploring the Relationship between Market Concentration Degree and Corporate Income Tax Effective Rate: Case of Iranian Rubber and Plastic Industries (1995-2005) [Volume 17, Number 7]
:: Costumer Satisfaction Index, costumer satisfaction, taxation, taxpayers A Model for Assessing Taxpayers’ Satisfaction Degree: Case of LTU Head Office [Volume 16, Number 2]
:: Credit Property Feqhi Feasibility Study on Zakah Revival of Current Cash (Based on Analytic Approach of Money Nature) [Volume 23, Number 26]
:: Criminal Phenomenon Modernizing the Legal Criminal Policy towards the Electronic Tax System [Volume 30, Number 55]
:: Culture The Effect of Personal Spiritual Aspects of Independent Auditors on their Judgement in Dealing with Unrecorded Taxes by Taxpayers [Volume 25, Number 33]
:: Current Expenses Investigating the Factors Affecting the Tax Coverage Index in Iran with an Emphasis on Oil Revenues [Volume 31, Number 58]
:: DANP Identification and Prioritization of Factors Influencing Real Estate Tax Evasion in Qazvin province [Volume 23, Number 25]
:: DSGE Tax Reform and the Dynamics of Macroeconomic Variables in Iran: A Dynamic Stochastic General Equilibrium (DSGE) [Volume 30, Number 54]
:: Data Mining Presenting a Model for Predicting Tax Evasion of Guilds Based on Data Mining Technique [Volume 30, Number 56]
:: Data Mining Using Data Mining Techniques to Enhance Tax Evasion Detection performance [Volume 23, Number 28]
:: Data Mining Detecting Tax Evasion of Legal Entities Using Artificial Inteligence [Volume 31, Number 60]
:: Decision Tree Predicting Tax Evasion of Legal Taxpayers with an Emphasis on Economic Components, Taxpayers and Auditors Characteristics; Relying on Artificial Intelligence [Volume 31, Number 58]
:: Declared Tax The Relationship between Book-Tax Differences and Tax Avoidance [Volume 23, Number 25]
:: Declared Tax, Definite Tax, Firm Characteristics, Industry Type, Institutional Ownership Investigating the Effect of Firm Characteristics, Industry Type and Institutional Ownership on the Difference between Declared and Definite Tax of Firms Listed in Tehran Stock Exchange [Volume 20, Number 14]
:: Declared Taxable Income, Final Taxable Income, Acceptable Expenses, Accounting Standards, Legal Books The Identification and Study of Causes on Difference between the Declared Profit Tax and Final Profit Tax of Non- governmental Legal Persons [Volume 21, Number 18]
:: Declared and final taxable incomes, accounting standards, tax regulations, bookkeeping procedures Identification of Factors Involved in the Differences between Declared and Final Taxable Incomes [Volume 16, Number 2]
:: Designing and explaining the model of Antecedents and Consequences of citizenship rights Designing and explaining the model of Antecedents and Consequences of citizenship rights in government organizations [Volume 28, Number 46]
:: Developing Countries Tax Competition and Its Short-term and Long-term Consequences for the Structure of Tax Revenues in Developing Countries [Volume 30, Number 56]
:: Developing Countries Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries) [Volume 27, Number 41]
:: Difference of the Value of Capital How to Establish Capital Gains Tax in Iran: Introducing a New Tax Base [Volume 22, Number 21]
:: Direct Tax, Indirect Tax, Income Distribution, Econometrics An Analysis of the Effective Factors on Income Distribution in Iran with the Emphasis on Taxes [Volume 19, Number 10]
:: Direct Taxes Law, Tax Audit Report, Taxable Revenue, Certified Public Accountants, Tax Assessment Investigation into Differences between Taxable Revenue based on Tax Audit Report and Taxable Revenue Assessed by Tax Affairs Offices [Volume 21, Number 18]
:: Direct taxes, forecasting, time series models, Fifth Development Plan, ARIMA Forecasting Direct Tax Revenues (for the Fifth Five-Year Economic, Social, and Cultural Development Plan of I. R. Iran) [Volume 17, Number 6]
:: Directors Board Composition The Investigation of the Relationship between Corporate Governance Structures with Corporate Effective Tax Rate [Volume 22, Number 24]
:: Disruption of the Economic System Approaches to Tax Evasion in the Current Criminal System: A Case Study of Paper Companies [Volume 29, Number 49]
:: Doing Business Index, Tax, Analytical Hierarchy Process (AHP) Method, Yazd Province Tax and Its Place in Iran’s Doing Business: A Study of industrial experts, industrial scholars and industrialists' Views of the Industry Sector’s in Yazd Province Using AHP Method [Volume 19, Number 10]
:: Dynamic Programming Optimal Fiscal Policy in the Framework of Dynamic Programming [Volume 21, Number 19]
:: Dynamic Stochastic General Equilibrium An Examination of Taxation Effect on Interest Rate of Bank Deposits on Gross Domestic Product: Dynamic Stochastic General Equilibrium [Volume 27, Number 43]
:: Dynamic Stochastic General Equilibrium (DSGE) [Volume 29, Number 51]
:: E-Government. Investigating the impact of electronic government services on tax evasion with the moderating role of information and communication technology [Volume 32, Number 61]
:: E-Readiness human capital Designing and Clarification a Model for Assessing Electronic Preparation in State Tax Organization (STO) [Volume 24, Number 30]
:: E-commerce, E-government, E-tax, Tax E-filling Investigating Effective Factors on adopting Tax E-filling in Iran (A Case Study of State Tax Administration of Qazvin Province) [Volume 19, Number 11]
:: Earning Predictability The Impact of Tax Avoidance on Earning Predictability (Evidence from Tehran Stock Exchange (TSE)) [Volume 25, Number 33]
:: Economic Conservatism. Providing a Model of the Relationship between Political Ideology and Tax Avoidance, with an Emphasis on the Role of Mediation of Social Trust in the State [Volume 27, Number 43]
:: Economic Growth Designing a Model of Merit Governance to Promote the Administrative Health in the Country's Tax System [Volume 31, Number 59]
:: Economic freedom, Government efficiency, OIC countries The Effect of Fiscal Freedom on Government Efficiency in Terms of Economic Liberalization (The Case of OIC countries) [Volume 18, Number 8]
:: Effective Tax Rate The Relationship between Corporate Governance Mechanisms and Firms’ Tax Management [Volume 23, Number 25]
:: Effective Tax Rate, Policy Dividend, Dividend, Tobit Model Investigation into Effective Tax Rate Impact on Dividend Policy in Firms Listed in Tehran Stock Exchange [Volume 21, Number 17]
:: Effective Tax Rates, Company Size, Profit- making, Financial Leverage, Investment Intensity and Ownership Structure The Relationship between the Effective Tax Rates and the Companies' Characteristics [Volume 19, Number 12]
:: Effective tax rate, Corporate tax base, Business tax base, Tax efficiency Estimation of Effective Corporate and Business Income Tax Rates in Iran [Volume 18, Number 8]
:: Efficiency Legal Examination of the Terms of Taxation in Direct Tax Act [Volume 27, Number 42]
:: Efficiency The Impact of Tax on Oil Company’s Performance and Tax Organization Efficiency (Data Envelopment Analysis approach) [Volume 23, Number 27]
:: Efficiency Goals The Assessment of VAT Exemption for Goods and Services [Volume 24, Number 29]
:: Efficiency of Tax Collection Analyzing the Performance, Collection Efficiency and Implementation Challenges of Value Added Tax in Iran [Volume 25, Number 36]
:: Efficiency, Equity, Indirect tax, Marginal Social Tax Productivity, Almost Ideal Demand System, Inequality aversion The Survey of VAT Rate Based on Household Expenditure [Volume 20, Number 13]
:: Efficiency, Investment Return, Net Profit Ratio, Inventory Turnover, Debt to Equity Ratio   Reviewing the Relationship between Accounting variables and Efficiency of the Legal Persons Tax Investigation Process [Volume 20, Number 15]
:: Electronic Tax, Electronic Government, IT Acceptance, Risk The Impacts of Factors involved in the Taxpayers Acceptance and Application of IT on the Provision of E-Tax Services based upon Davis Model (Case Study of Taxpayers at South of Tehran Province Tax [Volume 20, Number 14]
:: Emphasis on Agency Costs The Relationship between Operating Cash Flows Opacity and Tax Avoidance with an Emphasis on Agency Costs in the Capital Market of Iran [Volume 0, Number 0]
:: Energy Investment A Model for Establishment and Deployment of Knowledge Management in Iranian National Tax Administration (INTA) [Volume 22, Number 21]
:: Energy and Environment (GEM-E3) Simulation of Green Tax Effects on Health Indicators and Welfare in Iran: General Equilibrium Model of Economy, Energy and Environment (GEM-E3) [Volume 31, Number 59]
:: Enforced Tax Compliance The Role of the Authority of the Tax Administration as a result of Distributive and Procedural Justice on Tax compliance [Volume 28, Number 47]
:: Enforcement Guarantee The Status of Contradiction Principle and the Right to Appeal in Iran’s Tax Dispute Settlment System [Volume 26, Number 39]
:: Entrepreneurship, Efficiency of Property Rights, Institution, Costs, Panel Data Investigation into Effects of Ownership Rights Efficiency and Tax on Entrepreneurship in Selected Countries and Iran [Volume 20, Number 16]
:: Environmental Factors and Data Based Theory Designing and Explaining a Model Based on Systemic Policy Making (with Emphasis on Almond Model) in the State Tax Administration [Volume 30, Number 53]
:: Environmental Costs The Comparison of Welfare and Environment Impacts of Carbon Tax in Different RGeneral Equilibrium Modelegions of Iran: Application of Dynamic Regional [Volume 23, Number 28]
:: Environmental taxes, pollution costs, Cost Control Method The Cost of Losses Resulted from Air Pollution in Iran and the Necessity of Introduction of Green Taxes [Volume 16, Number 3]
:: Error Correction Model The Empirical Analysis of Fiscal Illusion in Iran (with the Emphasis on the Role of Indirect Taxes) [Volume 24, Number 29]
:: Estimating Method A Model for Estimating Zakah (Case Study of Qom Province) [Volume 22, Number 22]
:: Ethical Behavior Factors Providing a Model to Explain Effective Factors on Staff Adherence to Ethical Behavior at Tax Affairs General Directorate in East Azarbaijan Province [Volume 24, Number 29]
:: Ethics, managerial ethics, organizational commitment, employees of tax affairs offices Impacts of Managerial Ethics on Organizational Commitment: Case of Employees of Hamedan Tax Affairs Head Office [Volume 17, Number 4]
:: Eviews The Study of Factors Involved in Tax Effort and a Proposal for Designing a System Dynamics Approach to Tax Effort in Iran [Volume 16, Number 1]
:: Excise tax, indirect tax, negative externality, ability to pay, car tax Introducing a Scenario for Excise Tax: Case of Tax on Cars in Iran [Volume 16, Number 3]
:: Exploratory Factor Analysis The Study of Cultural Factors’ Effects on Tax Compliance in Iran [Volume 22, Number 23]
:: Exploratory Mixed Analysis Identifying and Prioritizing the Factors Influencing Tax Evasion in Small & Medium Enterprises (SMEs) from the Perspective of Iranian National Tax Administration Staff: A Mixed Method Study [Volume 28, Number 47]
:: External Financial Dependency An Investigation of Tax Incentives for Membership in Business Groups [Volume 24, Number 31]
:: FAVAR An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran:A FAVAR Approach [Volume 26, Number 37]
:: Financial Auditing, Tax Auditing, Taxable Income, Article 272 of Direct Tax Act, Statutory Tax Exemptions , Association of Certified Public Accountants A Review of Statutory Tax Exemptions Considered by Auditors Member to the Association of CPA and Tax Assessors of the INTA [Volume 19, Number 10]
:: Financial Markets Investigating the Relationship between Tax Exemption of the Article 143 of the Iranian Direct Tax Act and Stock Return of the Companies Listed in Tehran Stock Exchange [Volume 22, Number 23]
:: Financial Reporting Quality, Investment Efficiency, Tax Purposes The Effect of Tax Purposes on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange (TSE) [Volume 21, Number 18]
:: Financial and Non-financial Penalties Reviewing and Providing Jurisprudence-legal Solutions for Crimes in the Tax System [Volume 23, Number 28]
:: Financial crisis, oil revenues, tax revenues Impacts of the Global Financial Crisis on the Iranian Tax Revenues [Volume 17, Number 4]
:: Financial ‎Leverage Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of ‎Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock ‎Exchange [Volume 27, Number 42]
:: Fiscal Capacity, Historical External Wars The Study of Governments Fiscal Capacities Effects [Volume 20, Number 13]
:: Fiscal Policy Multiplier Investigating the Effectiveness of Government Expenditures and Taxes During Business Cycles: Application of Threshold Vector Auto-regression Model [Volume 29, Number 50]
:: Fiscal Stance Effective Tax Policy Making in the Context of Business Cycles [Volume 24, Number 29]
:: Fiscal policy, Taxes and Government Spending, Auto-regression Vector, Impulse Response Function The Effect of Fiscal Policy on Economy in Iran [Volume 19, Number 12]
:: Fuzzy Cognitive Map Identifying Factors Influencing the Effective Implementation of Capital Gains Tax [Volume 0, Number 0]
:: Fuzzy Cognitive Map. Developing a Tax Policy Making Model Based on Institutional Framework [Volume 29, Number 51]
:: Fuzzy Logic Measuring Corporate Tax Rate in Iran's Manufacturing Industry by Elements of Market Structure (Fuzzy Approach) [Volume 21, Number 20]
:: Fuzzy Logic Modelling and Surveying Strategies by Using the Fuzzy Analytic Network Process (ANP) based on Balanced Scorecard (BSC) [Volume 22, Number 24]
:: Fuzzy Network Analysis Identification and Prioritization of Factors Affecting Increasing Public Participation in Tax Payment Using Fuzzy Topsis Method [Volume 28, Number 46]
:: G12 The Relationship Between Economic Policy Uncertainty and the Effective Tax Rate with Tax Evasion in Iran Using the Rotation Model and Arch Markov Switching Regime Change [Volume 32, Number 61]
:: G3 The Effect of Tax Shock on Savings Interest on the Total Portfolio: Financial Computable General Equilibrium (FCGE) Approach [Volume 32, Number 61]
:: GARCH Investigating the Impact of Exchange and Inflation Rates Uncertainties on Tax Revenues in Iran [Volume 29, Number 52]
:: GMM The Impact of Inflation Targeting on Tax Revenues: A Cross-country Analysis [Volume 24, Number 30]
:: Game Theory Modeling Tax Evasion in Value Added Tax, A Game Theory Approach [Volume 30, Number 55]
:: Game Theory Controlling Tax Evasion without Audit using Game Theory [Volume 24, Number 31]
:: Game Theory Favorable Tax Audit in order to Reduce Tax Evasion in Income Tax:A Theoretical and Empirical Analysis [Volume 23, Number 28]
:: Gas Neural Networks The Detection of Taxpayers with False Invoices using Data Mining Techniques [Volume 25, Number 33]
:: General Equilibrium Model Analysis the Effects of Tax in the Real Estate and Housing Sector and Estimating its Potential Capacity in Iran with Emphasizing on Strategies and Challenges [Volume 27, Number 41]
:: Generalized method of Moments The Effect of Tax Complexity on Economic Growth: A Dynamic Panel Data Model for Selected Developed Countries [Volume 26, Number 40]
:: Genetic Algorithm The Optimized Tax Rates under Tax Rent-Seeking Conditions by using Genetic Algorithm [Volume 24, Number 32]
:: Gini coefficient The Impact of Arbah-e Makaseb Khoms on Income Distribution in Iran (Case Study: 1986-2005) [Volume 16, Number 1]
:: Golestan Province Estimating Tax Lags and Price Elasticity in Tax Groups of Golestan Province [Volume 25, Number 33]
:: Government Beneficiary Party The Analysis of Contracts with the Provisionof Tax Paid by the Transferee [Volume 23, Number 27]
:: Government Ownership Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type [Volume 26, Number 40]
:: Government budget deficit, tax revenues, oil incomes, structural VAR approach, structural shocks The role of taxes in explaining the budget deficit fluctuations [Volume 17, Number 5]
:: Government's Tax Power Factors which Influence Government's Tax Power in Developing Countries; with Respect to Taxpayer’s Information Sharing [Volume 25, Number 34]
:: Governmental Ownership Investigating Tax Avoidance Incentives in Corporations with Governmental Ownership based on CEO Tenure [Volume 28, Number 45]
:: Grounded Theory Presenting the Policy Model of Tax Justice in accordance with the Statement of the Second Step of the Islamic Revolution [Volume 31, Number 57]
:: Grounded Theory Identifying the Risk of Business Tax Compliance using the Grounded Theory [Volume 28, Number 45]
:: Grounded Theory (GT) Understanding Tax Policy-making Process in Iran: Factors Affecting Tax Agenda setting Process at the National Level and its Actors [Volume 25, Number 36]
:: Growth Opportunities The Effect of Tax Deferral on Firm Value in the Companies Listed in Tehran Stock Exchange [Volume 22, Number 23]
:: H2 Predicting the effect of connecting the transaction of card readers to the system of the tax affairs organization in increasing the collection of the tax affairs organization of West [Volume 31, Number 60]
:: Heterogeneous Panel Data Models The Relationship between Economic Structural Changes and Tax Structure Changes: Lessons to Tax Policy- making [Volume 25, Number 36]
:: Hierarchical Decision Making A Model for Tax Evasion Forcasting based on ID3 Algorithm and Bayesian Network [Volume 28, Number 45]
:: Households Expenditures, Social Accounting Matrix, Transfers Matrix Investigation into Islamic Taxes Payment Amounts in Household Expenditures and its Interaction with Economic Growth by Using Social Accounting Matrix [Volume 20, Number 16]
:: INTA Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration) [Volume 26, Number 39]
:: Improving VAT Process, Instructions of the Auditing Process,Auditing Staff The Study of Procedures and Instructions Problems of the VATExamination Process (Case Study of Tehran Province VAT Units) [Volume 21, Number 17]
:: Income Deciles [Volume 29, Number 52]
:: Income Deciles The Effect of Price (Tax) Policies on Smoking Consumption [Volume 25, Number 36]
:: Income Distribution Inflationary and Distributive Impact of VAT on Different Iranian Economic Sectors [Volume 22, Number 24]
:: Income Tax, Khoms, Voluntary Payments, Double Taxation, Khoms Clearance Certificate Modelling khoms as a part of Income Tax [Volume 20, Number 15]
:: Inflation Tax, Economic Growth, Autoregressive Distributed Lags (ARDL) Model An Examination of the Relationship between Inflation Tax and Economic [Volume 20, Number 15]
:: Inflation tax, Optimal Government Finance Theory An Examination of the Relationship Between Corruption and Inflation Tax: A Cross-country Study [Volume 20, Number 13]
:: Information Content The Investigation of the Taxable income Smoothing Relationship with Tax Avoidance and Information Content of TaxabTehran Stock Exchange Listed Companiesle Income in [Volume 22, Number 24]
:: Information Technology A Review of Tax Reforms in Iran & around the World (with an Emphasize on Tax System Modernization) [Volume 24, Number 31]
:: Inheritance Taxation A Review of Inheritance Tax from Jurisprudential, Historical Approach: A Cross country Comparison [Volume 22, Number 21]
:: Input-Output Table 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 [Volume 25, Number 36]
:: Institutional Ownership An Investigation into the Relationship between Tax Avoidance and Cost of Debt and the Effect of Institutional Ownership on this Relationship [Volume 21, Number 19]
:: Institutional Ownership Investigating the Impact of Debt and Free Cash Flows on Tax Avoidance with Emphasis on the Role of Institutional Ownership [Volume 29, Number 52]
:: Institutional Ownership Investigating the Impact of Tax Avoidance Policies on the Type of Auditor's Report in Firms Listed in Tehran Stock Exchange [Volume 23, Number 25]
:: Institutional and Political Constraints Trade Liberalization and Tax Structure in WTO Member Less -Developed and Developing Countries [Volume 26, Number 37]
:: Insurance premium Measuring the Benefits of Tax Resources and Insurance Premium in Financing Social Security from the Islamic Perspective [Volume 22, Number 24]
:: Intacode Evaluation Tax Effects of Changes the Profit Ratio of Taxpayers Activities (INTACOD) With an Emphasis Tax Avoidance [Volume 0, Number 0]
:: Integrated system, e-tax, mechanization, tax on real estate income, data base An Integrated System for the Taxation of Real Estates Rental Income [Volume 17, Number 4]
:: Intellectual capital, human capital, structural capital, customer capital Intellectual Capital: A Valuable Effective Capital for INTA [Volume 17, Number 6]
:: Intensity Excludes. The Relationship between the Relative Size of Received Tax from Iranian Idustrial Enterprises and the Structural Elements of the Market with theAim of Reforming Tax System Based on Panel Data [Volume 22, Number 22]
:: Interpreting Structural Modeling Designing a Model for Analyzing Structural Interpretation of Factors Affecting Income Tax Evasion of Legal Persons [Volume 29, Number 49]
:: Invoice A Comparative Study of the Possibility of Delaying the Transactions in the VAT Law [Volume 29, Number 49]
:: Iran How to Facilitate Paying Taxes in Iran [Volume 21, Number 20]
:: Iran 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) [Volume 25, Number 36]
:: Iran The Asymetric Effect of Tax on Income Distribution in Iran [Volume 26, Number 39]
:: Iran An Evaluation of the Impact of Economic and Tax Policies on Iran's Tax System Performance in 2025 (System Dynamics Approach) [Volume 22, Number 21]
:: Iran Investigating and Determining Optimized Tax Rates Applicable to the Optimized Level of Public Goods Demand [Volume 24, Number 30]
:: Iran Economy Determinants of Income Inequality in Iran’s Provinces with an Emphasis on Taxes: a Bayesian Econometric Approach [Volume 22, Number 21]
:: Iran's Economy. Simulation and prediction of the green tax effect on energy consumption and intensity in Iran using a genetic algorithm [Volume 27, Number 42]
:: Iran. Analysis of the impact of The Direct Tax Burden on the Shadow Economy in Iran: Application of Symmetric and Asymmetric approach [Volume 32, Number 62]
:: Iranian National Tax Administration Designing Competency Model for the Head of Tax groups at Iranian National Tax Administration Based on Qualitative Approach [Volume 26, Number 40]
:: Iranian National Tax Administration A Critical Analysis of the Judicial Decision by the General Board of the Administrative Justice Court on the Tax Exemption on the Cost of Welfare Services [Volume 29, Number 52]
:: Iranian Tax Law - Tax Assessment - Banking Transactions Tax Assessment Based on Banking Transactions in the Iranian Legal System [Volume 28, Number 48]
:: Iran’s Regions The Effects of the Direct Tax Code Reforms on Investment in Different Regions of Iran [Volume 22, Number 23]
:: Islamic Taxation, Capital Gains Tax, Direct Tax, Tax Reform Structural Reform and Tax Bases Broadening in Accordance to the Islamic Tax Model with the Emphasis on Capital Gains Tax [Volume 19, Number 11]
:: Khoms, Aggregate Income Tax, Islamic Taxes, Individual Income Tax, Family Income Tax   Comparative Study of Aggregate Income Tax and Khoms [Volume 20, Number 16]
:: Khoms, Zakat, Governmental tax system, Islamic - Iranian Development Model, Double Payments Problem The Relationship between the Islamic and conventional tax systems in Islamic - Iranian Development Model Implications for Solving Double Payments Problem [Volume 20, Number 15]
:: Knowledge Creation, Leadership, Structure, Human Resources, Culture The Factors Influencing Knowledge Creation in Organizations (The Case study of Iranian National Tax Organization) [Volume 20, Number 13]
:: Knowledge Creation, Structure of Organization, State Tax Affa The Structural Factors Affecting innovation and knowledge Creation in Organizations (A Case Study of State Tax Organization) [Volume 18, Number 9]
:: Kuznets Hypothesis The Relationship between Income Distribution and Tax Structure in the selected Countries [Volume 23, Number 28]
:: Land Value Taxation (LVT), Tax Implementation Model, Property Tax An Introduction of Proper Land Value Taxation (LVT) Model for Iran [Volume 19, Number 10]
:: Late Payment Penalties, Interest, Tax, Debt, Obligation, Islamic Governor Guardianship The Religious Decree on Tax Late Payment Penalties From Islamic perspective [Volume 19, Number 12]
:: Legal Gaps - Tax Collection - Payment Stage Pathology of The Legal Gap in the Tax Collection and Payment Stage (A Comparative Study of The IRS and The United States) [Volume 30, Number 56]
:: Legal Personality The De facto Companies Tax Challenges (Article 220 of the Iran Commercial Code) [Volume 24, Number 30]
:: Legislative and Executive Policies Challenges for Using other Person's Commercial Card in the Tax Law System of Iran (With an Attitude to Legislative and Executive Policies) [Volume 27, Number 43]
:: Lifetime Learning Identifying the Status of Continuous Education in the Country's Tax Administration [Volume 31, Number 60]
:: Loan Demand Feasibility Study of Introducing Iranian Bank Deposit Interest Tax with Emphasis on Allocative Efficiency [Volume 23, Number 26]
:: Loss Compensation Civil Liability of Directors in Private Business Companies might be due to Lack of Timely Settlement of Final Tax [Volume 29, Number 51]
:: MENA Countries An Investigation into Reintroduction of AggregateIncome Tax Impact on Economic Growthd (Case Study of MENA Selected Countries) [Volume 22, Number 21]
:: MICMAC Analysis Identifying and Modeling Effective Factors on Tax Behavior [Volume 30, Number 56]
:: MIMIC Method Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016) [Volume 28, Number 48]
:: Maximum Principle The Optimal Tax Rate as a Fiscal policy Tool: Dynamic Optimal Theory Approach [Volume 24, Number 29]
:: Mazandran Tax Affairs General Directorate A Study of the Relationship between Organizational Citizenship Behavior of the Taxation Staff and Tax Compliance Behavior of the Taxpayers [Volume 21, Number 19]
:: Microsimulation. Designing the optimal personal income tax in Iran using a microsimulation model [Volume 31, Number 60]
:: Money laundering, tax system, VAT, aggregate income tax Approaches to fighting against money laundering with special emphasis on tax strategies [Volume 17, Number 5]
:: Monitoring Identification and Prioritization of Variables for implementation of Performance-Based Budgeting in Iranian National Tax Administration [Volume 22, Number 22]
:: Monitoring Implementation of Tax Plan Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique [Volume 26, Number 39]
:: Multi Grounded Theory Method Conceptual Model of Recognizing the Income of Companies and Businesses Based on Bank Transactions: Multi Grounded Theory Approach [Volume 31, Number 59]
:: Multiple Causes Tax Evasion in Iran: its Causes, Effects and Estimation [Volume 21, Number 19]
:: Mutual Agreement Procedure The Feasibility of Arbitration Use in International Tax Dispute Settlement [Volume 24, Number 32]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.7, Winter 1994-95 [Volume 2, Number 7]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.13, NO.39,Winter 2006 [Volume 13, Number 23]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.31, Spring 2001 [Volume 2, Number 16]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.32, Summer2001 [Volume 2, Number 17]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.9, NO.33, Autumn 2001 [Volume 9, Number 18]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.9, NO.34, Winter 2001-2002 [Volume 9, Number 19]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.10, NO.35, Spring 2002 [Volume 10, Number 20]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.10, NO.36, [Volume 10, Number 21]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.13, NO.37, Spring 2005 [Volume 13, Number 22]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.13, NO.38, Summer& Autumn 2005 [Volume 13, Number 23]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.13, NO.39,Winter 2006 [Volume 13, Number 24]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.13, NO.39,Winter 2006 [Volume 13, Number 23]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.8,Spring 1995 [Volume 3, Number 8]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.14, NO.41,Summer 2006 [Volume 14, Number 26]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.14, NO.42,Autumn 2006 [Volume 14, Number 27]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.14, NO.43,Winter 2006-2007 [Volume 14, Number 28]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.15, NO.44,Spring 2007 [Volume 15, Number 29]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.15, NO.45, Summer2007 [Volume 15, Number 30]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.15, NO.46, Autumn 2007 [Volume 15, Number 31]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.15, NO.47,Winter 2007-08 [Volume 15, Number 32]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.16, NO.48, Spring 2008 [Volume 16, Number 33]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.30,Winter2000-2001 [Volume 2, Number 15]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.29, Autumn 2000 [Volume 2, Number 14]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.28, Summer2000 [Volume 2, Number 13]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.27, Spring 2000 [Volume 8, Number 12]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.3, NO.9, Summer 1995 [Volume 3, Number 9]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.3, NO.10, Autumn 1995 [Volume 3, Number 10]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.4, NO.11, Spring 1996 [Volume 4, Number 11]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.4, NO.12, Summer 1996 [Volume 4, Number 12]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.4, NO.13,Autumn 1996 [Volume 4, Number 13]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.6, Autumn 1994 [Volume 2, Number 6]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.4, NO.14, Winter 1996-97 [Volume 4, Number 14]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.5, NO.15, Spring 1997 [Volume 5, Number 15]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.5, NO.16, Summer 1997 [Volume 16, Number 2]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.5, NO.16, Summer 1997 [Volume 5, Number 1]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.5, NO.17, Autumn 1997 [Volume 5, Number 2]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.5, NO.3, Winter 1997-98 [Volume 5, Number 3]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.6, NO.19, Spring 1998 [Volume 6, Number 4]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.6, NO.20, Summer 1998 [Volume 6, Number 5]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.6, NO.21, Autumn 1998 [Volume 6, Number 6]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.6, NO.22,Winter 1998-99 [Volume 6, Number 7]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.24, Summer 1999 [Volume 7, Number 9]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.2, NO.26, Winter 1999-2000 [Volume 7, Number 11]
:: N.a MALIYAT IRANIAN TAX REVIEW VOL.7, NO.23, Spring 1999 [Volume 7, Number 8]
:: NARDL Investigating the role of taxes in the stability of government revenues with emphasis on the general policies of the system [Volume 31, Number 58]
:: NARDL model Investigating the asymmetric effects of trade, economic growth and monetary and financial policies on inflation in Iran using non-linear model NARDL [Volume 32, Number 63]
:: National Accounting Standards, International Accounting Standards,Income Tax Paid, Cash Flow Statement Reported Tax Paid on Cash Flow Statement (The National and International Accounting Standards Survey) [Volume 21, Number 17]
:: National Tax Organization An Investigation into Empowerment Impact on Productivity of Staff in National Tax Organization Headquarter [Volume 21, Number 20]
:: Net income, retained earning, investment, tax rate, multiple regressions The Impact of the Change of Corporate Income Tax [Volume 16, Number 3]
:: Neural Network Approach Providing a Model for Detecting Tax Fraud Based on the Personality Types of Corporate Financial Managers using the Neural Network Approach [Volume 30, Number 53]
:: OECD The Effect of Green Taxation on Income Distribution (Case Study of Selected OECD Countries) [Volume 28, Number 47]
:: OECD Methods of Tax Dispute Settlement in International Law [Volume 26, Number 37]
:: OECD Countries The Analysis of Tax Revenues Effect on Economic Growth and Income Distribution (In Iran and Selected OECD Countries) [Volume 22, Number 24]
:: Official Document Commitment to Pay Taxes from the Perspective of Jurisprudence [Volume 29, Number 50]
:: Oil product consumption, Enviromental taxes, Vector Auto Regressive (VAR) model The Environmental Taxes and their Distributive Effects (A Case Study of lranian oil products) [Volume 18, Number 8]
:: Online Sales Presenting a Conceptual Model of Tax Capacity on Electronic Commerce and Internet Sales Tax in Recognition, Measurement, and Prevention of Tax Avoidance: A Case Study of Tax Affairs General Directorates in the City and Province of Tehran [Volume 29, Number 50]
:: Optimal Tax Rate, Exofficio penalties, Tax Evasion, Collusion Ex- officio Assessment Mechanism in an Ideal Tax System [Volume 18, Number 9]
:: Optimal Tax Rate, Exofficio penalties, Tax Evasion, Collusion Ex- officio Assessment Mechanism in an Ideal Tax System [Volume 18, Number 9]
:: Organizational Justice, Organizational Commitment, Procedural Justice A Survey of the relationship between Organizational Justice and Organizational Commitment (the General Directorate of Khorasan Razavi Province) [Volume 20, Number 13]
:: Organizational health, healthy organization, working positive attitudes, philanthropy The Relationship between Organizational Health and Working Positive Attitudes in Isfahan Tax Affairs Head Offices [Volume 17, Number 6]
:: Overlapping Generation Model A Study of Tax Policy Effects on consumers’ Welfare through Overlapping Generation Model [Volume 24, Number 31]
:: PESTEL Analytical Approach Presenting a Risk-Based Tax Audit Model for Small and Medium Enterprises (SMEs) in Iran [Volume 27, Number 44]
:: Panel DATA An Analysis of Tax Exemptions impact on Regional Economic Efficiency(Case Study of Tax Exemptions Subject of the Article 132, Direct Tax Act in the Deprived Areas) [Volume 21, Number 20]
:: Panel Dat Calculation of Optimal Tax Rates on Energy Carriers for Urban Households in Iran [Volume 29, Number 51]
:: Panel Data Investigating the Effect of Tax Policy on Entrepreneurial Activity: The Case Study of Factor-Driven, Efficiency-Driven and Innovation-Driven Countries [Volume 25, Number 33]
:: Panel Data The Effect of Tax Incentives on Export of HS Commodity Groups [Volume 27, Number 41]
:: Panel Data The Relationship between Tax Aggressiveness and Financial Leverage of Companies Listed in Tehran Stock Exchange [Volume 26, Number 37]
:: Panel Data Hard- to- collect Revenues, Natural Resources and Sovereign Wealth Funds(Case Study of MENA Region) [Volume 22, Number 21]
:: Parallelism Improving Performance of Tax Fraud Detection Algorithms using Parallel Processing Patterns [Volume 24, Number 29]
:: Partial Least Square Method A Model to Improve the Labor Productivity at Iranian Tax Organization (A Case Study of the Eastern Tehran General Tax Directorate) [Volume 24, Number 29]
:: Particle Swarm Optimization (PSO) Algorithm Determination of Optimal Value Added Tax Rate Based on the Size of Underground Economy [Volume 28, Number 48]
:: Permanent Tax Differences The Relationship between Tax avoidance and firms’Accounting fraud [Volume 23, Number 26]
:: Personality Type Investigating the effect of attitude, risk aversion and loss aversion of tax payers on tax compliance considering the moderating role of personality type (case study of tax payers of Kerman city) [Volume 32, Number 61]
:: Principles of Tax Law Legal Dimensions of Acceptable Tax Expenses [Volume 31, Number 57]
:: Prioritization Investigating the Potential of Blockchain in Realizing Tax Revenues in Iran [Volume 31, Number 58]
:: Product Market Competition The Impact of the Product Market Competition on Tax Avoidance of the Firms Listed in Tehran stock Exchange [Volume 23, Number 27]
:: Production Consumption and Corporate Income Tax Effects on Production [Volume 30, Number 55]
:: Production Gap A Review of Tax Revenue Efficiency based on VAT during Economic Fluctuations: A Cross-country Survey [Volume 21, Number 20]
:: Production Structure Model The Cost-benefit Analysis of Tax Incentives in Iranian Economy in Selected Industries [Volume 23, Number 27]
:: Profit based Tax Coefficients The Survey of the Efficiency of Taxation Coefficients to Assess the Taxable Profit of Contracting Companies [Volume 24, Number 30]
:: Progression Degree of Khums A Comparison between Khums on the Profit of Income and Income Tax in Iran in terms of Progression Degree and Tax Equity (1999-2012) [Volume 25, Number 34]
:: Psychological Empowerment, Working Feelings, Organizational Commitment, State Tax Agencies Survey of the Relationship between Psychological Empowerment and Organizational Commitment in Tehran City Tax Affairs Offices [Volume 21, Number 18]
:: Psychology Theory The Desirable Tax Compliance Model in Iran: Combined Model [Volume 28, Number 45]
:: Public Goods, Democracy, Corruption, panel data Public Acceptance of Tax, Corruption And Democracy: A Cross - Country Study [Volume 19, Number 11]
:: Public Welfare Welfare Effects of Tax Reforms in Iran: A Dynamic General Equilibrium Model [Volume 22, Number 22]
:: Quantile Regression The Impact of Uncertainty on Tax Burden of Companies Listed in the Tehran Stock Exchange: The Quantile Regression Approach [Volume 30, Number 54]
:: Quantitative Strategic Planning Matrix Evaluation the Strategic Plan Indicators with Balanced Scorecard Approach and Hierarchical AHP (Case study of Iranian Tax Administration (INTA)) [Volume 25, Number 34]
:: REITS, tax on REITs, income tax, tax on dividends, capital gains tax, housing/lands/construction market, capital market Tax on REITs: A Modern Tax on Housing and Capital Markets [Volume 17, Number 7]
:: Reassessment of assets, the amount of reassessment, fair value, disclosure, tax, historical value The Impacts of Reassessment of Assets of Companies on the Disclosure of Their Real Assets and Their Actual Income Taxes [Volume 17, Number 7]
:: Reform Bill, Islamic Teachings, Intermediate Goals A Review of Iranian Tax System's Reform Bill Based on the Islamic Teachings [Volume 19, Number 12]
:: Reforming tax system The Effect of Changing the Tax System on Macroeconomic Variables with the System Dynamics Approach [Volume 32, Number 63]
:: Regressiveness The Evaluation the Exemptions’ Effects on the Value Added Tax Regressiveness in Iran [Volume 25, Number 33]
:: Related Parties An Investigation into Transfer Pricing (TP) in Iranian Tax System: [Volume 22, Number 21]
:: Rent- Seeking, Composition of Government Expenditure, Tax Revenue, IV-GLS An Examination of the Rent- Seeking Incentives Effects on Tax Revenues (The Relationship between the Composition of Government Expenditure and Tax Revenues) [Volume 19, Number 12]
:: Rental value, valuation indices, valuation model, Valuation Committee An Investigation and a Model of Rental Valuation for Business Properties in Tehran City Tax Affairs Organization [Volume 17, Number 6]
:: Resource Curse Globalization Impact on Government’s Tax revenues to its Current Expenditures (T/G) Index [Volume 24, Number 30]
:: Right The Survey on Concept of Justice in the Article 251 Repeated of the Direct Tax A [Volume 28, Number 47]
:: Risk Engine An Exploration into Problems of Users in Implementing E-ris Software Using Delphi Method at Tax Directorate General of South Tehran [Volume 26, Number 37]
:: Risk- based Tax Audit, Compliance Risk, Non-compliance Risk, Risk Management, Tax Compliance Management Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience [Volume 21, Number 18]
:: Risk-Based Audit Selection (RAS), high-risk tax returns, financial ratios, taxable income, AHP Identifying and Prioritizing the Financial Ratios Affecting Taxable Income [Volume 17, Number 4]
:: Sampling Method The Study on Risk- based VAT Audit [Volume 22, Number 23]
:: Satisfaction Level, Quality Management Systems, Clients’ Satisfaction 1 The Study and Measurement of Taxpayers Satisfaction (Case Study of the Central Tehran s General Tax Directorate) [Volume 21, Number 17]
:: Scientific community An Assessment of the Effect of INTA’s External Accountability Gap on Public Acceptance and Tax Revenues [Volume 26, Number 39]
:: Securities and Exchange Organization The Role of Organizational Shareholders in Relationship between Disclose Quality and Tax [Volume 24, Number 31]
:: Self-targeted Subsidies, Social Welfare, Income Deciles, Atkinson Social Welfare Function, Inequality Aversion Parameter The Impact of Self-targeted Subsidies on Social Welfare in Iran [Volume 18, Number 9]
:: Service, quality, Servqual, service quality An Evaluation of the Quality of Services Provided by Tehran East Head Tax Affairs Office (Corporate Taxes): A Servqual Model Approach [Volume 16, Number 3]
:: Shared Profit A Study of Changes’ Effects of Article 105, Direct Taxes Act on Capital Structure and Shared Profit for the Companies Accepted in Tehran’s Stock Exchange (in the Selected Industries) [Volume 21, Number 19]
:: Simple Linear Regression Model The Study of the Relationship between Firm’s FinancialPolicies and its Profit Stability [Volume 22, Number 22]
:: Simultaneous Equation An Investigation of the Correlation between Tax Avoidance and Disclosure Quality in the Listed Companies of Tehran Stock Exchange (TSE) by the Simultaneous Equation Method (3SLS ) [Volume 24, Number 32]
:: Slippery Slope Framework The New Approach to Tax Compliance, Providing a New Framework [Volume 24, Number 31]
:: Social Capital, Knowledge Management A Case Study on the Effect of Social Capital in Developing Knowledge Management of the Iranian National Tax Administration [Volume 19, Number 12]
:: Social Trust The Case Study of Tax Action and Effective Sociological Factors for Taxpayers of VAT in Zanjan [Volume 24, Number 30]
:: Spatial Auto Regressive (SAR) The Impact of Tax Incentives on the Foreign Direct Investment (FDI) Net Inflow in OIC Countries [Volume 21, Number 20]
:: Spatial Econometrics Estimation of Tax Economic Capacity in the Provinces of the Country with Spatial Econometric Approach [Volume 23, Number 26]
:: Speculation A Comparative Study of Capital Gain Taxes and their Effects on Houses’ Prices in OECD Countries [Volume 23, Number 26]
:: Stackelberg\'s Game A Model to Determine the Optimal Rate of Environmental Taxes by Emphasis on the Impact of the Reallocation (Case Study of Iran's Power Industry) [Volume 23, Number 26]
:: State Tax Organization. Developing a Model for Developing Electronic Human Resource Management in order to Improve Organizational Performance and Achieve Tax Justice Based on the Statement of the Second Step of the Islamic Revolution (Case Study: Tax Organizaion) [Volume 32, Number 61]
:: Stochastic Dynamic General Equilibrium Model The Impact of VAT Shock on Iran's Economy; Price Stickiness Sensitivity Analysis with DSGE Model [Volume 29, Number 50]
:: Strategic management, performance assessment, balanced scorecard (BSC) A Performance Assessment of Tehran City Tax Affairs Office on the Basis of a Balanced Scorecard Model [Volume 17, Number 4]
:: Structural Equation Providing a Model for Evaluating Suspicious Bank Accounts with the Approach of Determining Tax Effects Based on Structural Equation Modeling [Volume 30, Number 53]
:: Structural Equation Modeling senting a Model for the Influence of National Media on the Development of Tax Culture based on the Structural Equation Model [Volume 31, Number 57]
:: Structural Equation Modeling. Modeling the effect of the economic dimension of social responsibility on tax avoidance using structural equation modeling approach [Volume 25, Number 35]
:: Structural equations Factors Affecting Tax Compliance Based on the Theory of Planned Behavior: An Investigation of Taxpayers in the City of Tabriz [Volume 32, Number 62]
:: Subsidiary Requirements Needed for the Assignment of PE Status to Subsidiaries [Volume 25, Number 34]
:: Supremacy of Will The General Rules of Contracts and the Rules of Anti-avoidance and Anti-evasion Paying Taxes (Tax Fraud) [Volume 28, Number 45]
:: System Dynamics Developing a Dynamic Model of Knowledge Sharing in Iranian National Tax Administration [Volume 27, Number 44]
:: TSOLS, tax, real growth rate, inflation, simultaneous equations system, government revenues The Effect of Government Revenues Growth on Inflation and Real Economic Growth in Iran (1959-2007) [Volume 16, Number 2]
:: TVP-DMA Models Evaluation of the Most Important Factors Affecting the Income of Taxes in the Economy of Iran with the Approach of TVP DMA Models [Volume 27, Number 44]
:: Tax A Study of Relationship between Quality of Work Life (QWL) and Performance of the Staff in Mazandaran Provin Tax Affairs General Directoratece [Volume 21, Number 19]
:: Tax Identifying Factors Affecting VAT Auditing Risks (Case Study of Firms Accepted in Tehran Sock Exchange) [Volume 29, Number 52]
:: Tax Administration Presenting a Paradigmatic Model of the Organizational Architecture of Tax Affairs Based on Information Technology Governance by Data Method (Case Study of the State Tax Affairs Administration) [Volume 30, Number 54]
:: Tax System Providing a model for a smart tax organization Using the structural equation approach [Volume 31, Number 57]
:: Tax Administration Social Marketing in Tax Administration: Explaining the Role of the Client Revenge in Initiation to Tax Evasion [Volume 24, Number 32]
:: Tax Affairs Organization The Study of Tax Collection and Tax Exemption for Bank Deposits in Several Stakeholder [Volume 29, Number 50]
:: Tax Affairs Organization Identifying the Duties of Managers in Modern Tax Organizations [Volume 28, Number 48]
:: Tax Aggressiveness Evaluation of the Corporate Transparency Effect on Tax Aggressiveness in the Companies Listed in Tehran Stock Exchange (TSE) [Volume 23, Number 26]
:: Tax Aggressiveness Investigation into Family Traits Impact on Tax Non –compliance of Family Firms (Case Study of Family Firms in Tehran Province) [Volume 26, Number 40]
:: Tax Agreements A Legal Study of Taxes’ Impact on Foreign Investment [Volume 25, Number 33]
:: Tax Assessment Challenges of Refund in the VAT System [Volume 26, Number 39]
:: Tax Audit The Relationship between Tax Income and Accounting Conservatism [Volume 22, Number 23]
:: Tax Audit Risk Paper Companies’ Effect on the Value Added Tax Audit Risk (VAT) [Volume 26, Number 40]
:: Tax Avoidance The Relationship between Thinking Styles of Financial Managers and Corporate Tax Avoidance [Volume 24, Number 30]
:: Tax Avoidance, Stock Price Crash Risk, Corporate Governance, Institutional Investors, Outside Directors The Impact of Tax Avoidance on the Future Stock Price Crash Risk of the Listed Companies in Tehran Stock Exchange [Volume 20, Number 13]
:: Tax Capacity, Genetic Algorithm (GA), Particle Swarm Optimization (PSO) Algorithm, Optimization The Estimation of Iran’s Tax Capacity by Using the Particle Swarm Optimization (PSO) Algorithm and the Genetic Algorithm (GA) [Volume 21, Number 17]
:: Tax Compliance Comparison of Decision Tree (C5.0 Algorithm and Random Forest) and Support Vector Machine in the Validation of Taxpayers [Volume 31, Number 59]
:: Tax Compliance The Study of Taxpayer’s Perceptions of Tax System’s Fairness and its Effect on Tax Compliance Behavior [Volume 22, Number 22]
:: Tax Compliance Moral Motivation and Trainingin the Islamic Tax System [Volume 24, Number 32]
:: Tax Compliance The Identification and Study of Factors Affecting Tax Compliance Advertisement Effectiveness for Legal Taxpayers of Mashhad based on AHP Approach Content [Volume 23, Number 27]
:: Tax Compliance Management Providing a Model for Corporate Risk- based Audit Selection in Iran [Volume 23, Number 25]
:: Tax Compliance, Tax Avoidance, Tax Evasion, Compliance Measuring Methods and Models The Compliance Level: The Most Important Index towards an Effective and Desirable Tax System [Volume 19, Number 12]
:: Tax Compliance, Tax Reforms, Compliance Cost, Tax System Change Change and Compliance Importance in Tax Systems’ Reforms: Global Experience and Iranian Tax System Challenges [Volume 18, Number 9]
:: Tax Compliance, Voluntary Tax Compliance, Compliance Costs The Concept of Tax Compliance and Estimation of its Rate in Iranian Tax System [Volume 19, Number 10]
:: Tax Credit Estimating VAT Policy and Compliance Gap across the Iran’s Provinces [Volume 27, Number 41]
:: Tax Culture, Socialization Factors, External Organizational Factors, Internal Organizational Factors, Personal Factors A Study of Factors Increasing Tax Culture among Business Taxpayers (Stationery Guild of Alborz Province) [Volume 18, Number 9]
:: Tax Culture, Value Added Tax, Cultural Health Model An Interrogation through the Effects of Cultural Factors on Efficient Implementation of Value Added Tax in Large Taxpayers Unit (Based on Cultural Health Model) [Volume 19, Number 10]
:: Tax Effort, Tax Capacity, Middle- income Countries, Panel- Data Measuring Tax Effort (A Case Study of the Middle- Income Countries) [Volume 19, Number 10]
:: Tax Ethics Common Taxes versus Religious Taxes in the Islamic Tax System [Volume 23, Number 25]
:: Tax Evasion Reviewing and criticizing the criminal policy of tax crimes [Volume 28, Number 46]
:: Tax Evasion The Study of LTU Taxpayers’ Moral Behavior from Post Modern Ethical View [Volume 22, Number 24]
:: Tax Evasion, Culture, Legal Enforcement, Fair Tax System, Trust in Government Investigating into Determinants of Tax Evasion with Focusing on Cultural Factors [Volume 21, Number 18]
:: Tax Evasion, Tariff Rates, Trade Difference, Import Under- invoicing, Panel Data A Survey and an Analysis of Tariff Rates Effects on Tax Evasion in Iran s Imports: A Trade Difference Focus [Volume 19, Number 12]
:: Tax Evasion, Underground Economy, Currency Demand Approach, ARDL Model Tax Evasion from the Underground Economy in Iran [Volume 20, Number 13]
:: Tax Exemptions The Evaluation of Tax Exemptions of Article 132 Impact on Firms’ Establishment and Investment in Iran’s Less Developed Cities [Volume 24, Number 32]
:: Tax Gap The Impact of Economic Sanctions and Political Relations with Emphasis on Earnings and Tax Gaps: A Test of Political Economy Theory [Volume 28, Number 48]
:: Tax General Directorate The Relationship between Feedback to Social Influence and Staff Trust [Volume 22, Number 23]
:: Tax Instability, Value Added Tax, Asian Countries, GMM Fiscal Instability and Value-Added Tax (VAT) [Volume 20, Number 16]
:: Tax Lags The Study and Assessment of Factors Affecting on Tax Lags in the Iranian Tax System (A Case Study of Mazandaran Province’s Tax Directorate General) [Volume 26, Number 39]
:: Tax Morale Investigation of Government Effectiveness Impact on Reducing Tax Evasion: The Case Study of Selected Countries [Volume 23, Number 27]
:: Tax Offences Analysis of Iran's Tax Law Enforcement Guarantees and Comparing it with the UK Tax System [Volume 28, Number 48]
:: Tax Organization A Model of Managerial Competencies in the National Tax Administration [Volume 28, Number 47]
:: Tax Policies Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach [Volume 26, Number 40]
:: Tax Proceeding Substantial Appeal in Iran’s Taxation Proceedings System [Volume 22, Number 23]
:: Tax Rate, Regulatory Burden, Tariff Rate, Legal System, Informal Economy, Business Environment The determinants of the Informal Economy: Tax Burden versus the Regulatory Environment [Volume 20, Number 14]
:: Tax Revenue. Investigating panel causality between fiscal policies (tax revenue and government expenditures), economic growth, and inflation in Iran [Volume 32, Number 63]
:: Tax Savings The Effect of Tax Planning on Firms Market Performance [Volume 22, Number 24]
:: Tax Smoothing, Fiscal policy Sustainability, Financial Repression, multicointegration, FMOLS   An Analysis of the Tax Smoothing and Fiscal policy Sustainability in Iranian Economy (The Role of the Financial Repression and Natural Resources) [Volume 20, Number 14]
:: Tax Support, Takafoli Social Insurance, Vulnerable Groups Tax Supports for Charitable Contributions in order to Develop a Type of Social Insurance [Volume 19, Number 12]
:: Tax System The Tax System Compatible with Economy of Resistance in Iran (with an Emphasis on Macroeconomic Stabilization, Flexibility, Transparency and Accountability) [Volume 24, Number 32]
:: Tax System. Designing and Explaining the Social Trust Model in the Country's Tax System Based on B2B Electronic Transactions Mechanisms in the Banking System (Case Study: Sepah Bank [Volume 32, Number 62]
:: Tax Umbrella Promotion of Tax Culture and its Impact on Expanding the Tax Umbrella and Identification of New Taxpayers [Volume 26, Number 37]
:: Tax avoidance The relation study of auditing quality and tax avoidance in listed companies of Tehran stock Exchange [Volume 23, Number 26]
:: Tax belief, Tax Culture, Tax law, Taxpayers, Tax Staff, tax Exemptions A Study on Factors Affecting Tax Evasion (A Case Study of East Azerbaijan Province) [Volume 18, Number 9]
:: Tax capacity, potential economic capacity of taxation, tax effort, tax ratio, and panel Estimation of Potential Economic Capacity of Taxation in Iran [Volume 16, Number 2]
:: Tax crimes Iran's Criminal Policy for crime [Volume 30, Number 56]
:: Tax efficiency, tax effort, business and profession income tax, corporate income tax An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices [Volume 17, Number 7]
:: Tax incentives, effective tax rates, investment, depreciation, Neo-Classic Growth Model Role of Tax Incentives and Tax Effective Rates in Investment Dynamism: A Macro-Economic Approach [Volume 17, Number 7]
:: Tax incentives, fixed assets depreciation, depreciation allowances, comparative study Depreciation allowances: A comparative study [Volume 17, Number 5]
:: Tax reform, complicatedness, tax simplification, tax compliance The Status of Simplification in Tax Reform Plans: Global Experience and the Challenges for the Iranian Tax System [Volume 17, Number 6]
:: Tax reforms, Economic evolution project, New tax bases, lran tax system The Structural Reforms in Iran’s Tax System [Volume 18, Number 8]
:: Tax revenues, energy prices, government expenditures, inflation rate, econometrics, macro economic structure Effects of Energy Prices on Tax Revenues and Government's Current Expenditures within a Structural Macro Econometric Model [Volume 16, Number 2]
:: Tax services. Foresight the Business Model of Tax Services Providers [Volume 32, Number 62]
:: Tax system, income distribution, rentier government, HDI index Impacts of Tax System on Income Distribution in Iran (1989-2002) [Volume 16, Number 3]
:: Tax, CIT, value added, VAT, non-producing companies An investigation into the replacement of VAT for CIT in non-producing companies [Volume 17, Number 5]
:: Tax, Image, Semiotic, Stereotype The Semiotic Analysis of the Images Presented in the Media of the National Tax Administration [Volume 20, Number 13]
:: Tax, Sanction, Taxpayer, Tax System, Iran, England Comparative Study of Taxation Sanctions in Iran's and England's Tax Law [Volume 20, Number 14]
:: Tax, Tax Incentive, Social Justice, Efficiency, Islamic Feqh (jurisdiction) and Investment Tax and Tax incentives from Social Justice Perspective [Volume 19, Number 12]
:: Tax, Tax auditing, Tax expectation gap, Tax lags The Role of Tax Auditing in Eliminating Audit Expectation Gap [Volume 18, Number 8]
:: Tax, Taxpayer, Tax auditing, Financial Auditing, Accrual and Cash Items of Financial statements, percentage of Changes of Items of Financial Statements, Percentage of Changes of Tax, Taxable Income Analytical Review of Relationship between Changes of the Items of Financial Statements and Changes of tax in the Accepted Companies in Tehran’s Stock Exchange [Volume 18, Number 9]
:: Tax, VAT, tax compliance, tax evasion, tax avoidance, VAT evasion model Tax evasion in the VAT system: A theoretical model [Volume 17, Number 5]
:: Tax, commercial corporations, taxable income, tax affair unit Factors involved in the difference between taxable income declared by business corporations and taxable income assessed by tax authorities: Case of West Tehran Tax Affairs Head Office [Volume 17, Number 5]
:: Tax, forecast, chaos, Lyapunov exponent, artificial neural networks, parallel models, multiple-input multiple-output model Forecasting the Iranian Tax Revenues: An Application of Nonlinear Models [Volume 16, Number 2]
:: Tax, tax ratios, tax capacity, tax effort, ARDL The Study of Factors Involved in the Tax Capacity of Lorestan Province [Volume 16, Number 3]
:: Tax, tax system, tax revenues prediction, time series, intervention methods, potential tax capacity, actual tax capacity Estimating Tax Revenues in Ghazvin Province: A Time Series Model Approach [Volume 16, Number 3]
:: Taxable capacity, Tax ratio, Gross Domestic Product(GDP), Dummy variable, Nueral network Estimation of Taxable Capacity by Using Nueral Network in Iran [Volume 18, Number 8]
:: Taxable earnings. The examine of the relationship between financial constraints and aggressive tax strategy [Volume 25, Number 35]
:: Taxation, Forecast, Exchange Rate, VAR Model, VECM Model, Artificial Neural Network An Evaluation of Forecasting Methods and Optimal Combination Models to Predict Tax Revenues [Volume 19, Number 11]
:: Taxation, Taxation Process, Fuzzy Delphi, Multiple Attribute Decision Making (MADM), Fuzzy TOPSIS Evaluation and Prioritization of Tax Collection Process Outsourcing in the Iranian National Tax Administration by Employing the Fuzzy TOPSIS Approach [Volume 19, Number 10]
:: Taxpayer Business Sector Tax Risk Management by Emphasis on the Size and Business Sector of Corporate Taxpayers [Volume 23, Number 28]
:: Technical and Infrastructural Topics The Investigation of Factors Affecting Adoption of Electronic Tax Returns Case Study of Kermanshah Province Tax Affairs General Directorate’s Taxpayers [Volume 23, Number 25]
:: The Analysis of the Effects of Efficient Fiscal and Tax Policies on Private Investment in Iran with an Emphasis on Corporate Income Tax and Fiscal Indiscipline [Volume 24, Number 32]
:: The Direct Tax Act The Meaning and Elements of Income in the Tax Law with a View to Comparative Law [Volume 29, Number 51]
:: The principle of competence. Research on legal standards and principles in repeated Article 251of the Direct Tax Act [Volume 28, Number 46]
:: Theory of Planned Behavior Identifying the Factors Associated with Users’ Acceptance of the Online TaxFiling System Using Theory of Planned Behavior [Volume 21, Number 17]
:: Theory of Planned Behavior (TPB) Model The Case Study of Factors Affecting Electronic Tax Acceptance based on Integrating the Theory of Accepting Model (TAM) and [Volume 23, Number 27]
:: Threshold Regression Taxes and Distribution of Income in Iran: Approach to Threshold Regression [Volume 25, Number 34]
:: Timeliness of Earnings Announcement Tax Avoidance and Timeliness of Earnings Announcement: A Case Study of Tehran Stock Exchange [Volume 24, Number 31]
:: Tolerance Fundamentals of Civil Liability of Tax Officials [Volume 29, Number 49]
:: Transfer Pricing, Tax Law, Tax Exceptions, Tax Evasion Tax Exceptions and its Relationship with Transfer Pricing in the Iranian Taxation System [Volume 20, Number 14]
:: Trapezoidal Fuzzy Numbers Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL [Volume 25, Number 36]
:: Triangular Fuzzy Numbers. Identifying and Prioritizing Indicators of Lawlessness in Notaries Based on the Best-Worst Approach with an Emphasis on Increasing Tax Revenue [Volume 29, Number 50]
:: Trust A Model of Electronic Tax Declaration Adoption Based on Taxpayers' Viewpoints in Semnan Province [Volume 24, Number 31]
:: Turnover Intention Employee Empowerment and Turnover Intention and Job Satisfaction in INTA [Volume 25, Number 35]
:: Underground economy. size of the underground economy and tax evasion in Iran: DGE, CDA and MIMIC approach [Volume 0, Number 0]
:: United States Tax Dispute Settlement Authorities A Reflection on the Tax (Administrative –Judicial) System of Iran and United States [Volume 27, Number 44]
:: VAT Developing a Model to Identify the Unreal Returns on Value Added Tax Using Data Mining Approach [Volume 25, Number 34]
:: VAT Base, Input-output Table Case Study of Estimating VAT Base by Using Input-output Table [Volume 20, Number 15]
:: VAT Income Efficiency Determine the income gap with respect to the income capacity of value added tax in Iran, during the five year period 2008 to 2015. [Volume 25, Number 35]
:: VAT on consumption Similarity between Kharaj and VAT on Consumption [Volume 16, Number 1]
:: VAT, Managerial and Organizational Factors, Tax Evasion The Organizational Factors Affecting VAT Evasion (Case Study of Tehran City VAT Directorate) [Volume 20, Number 15]
:: VAT, Value Added, Performance Tax, Commercial Companies A Study of Relationship between Performance Tax and VAT on Commercial Companies in Northern Tehran [Volume 18, Number 9]
:: VAT, descending status, underground economy, tax threshold, comprehensive social security system, taxpayers’ information database Barriers to Complete Establishment of VAT System in Iran [Volume 17, Number 6]
:: Valuation of Cash Holdings An Investigation into the Relationship between Corporate Tax Avoidance and Firm Cash Holdings and its Valuation [Volume 21, Number 20]
:: Value Added The Nature of Time Lapse and the Analysis of Several Questions about the Interruption of the Prescriptive Period [Volume 30, Number 54]
:: Value Added Tax Identifying the Effective Factors on VAT Revenues to GDP Ratio with an Emphasis on Registration Threshold [Volume 28, Number 45]
:: Value Added Tax Systematic Review of the Role of E-invoices in the Effective Management of the Iranian Tax System and Identifying the Challenges and Executive Solutions [Volume 0, Number 0]
:: Value Added Tax (VAT) act, Traders or businesses, Jewelry, Taxpayers’ transactions. 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) [Volume 18, Number 8]
:: Value Added Tax Act A Model for Measuring Tax Compliance in Each Taxpayer's Level: Legal Entities [Volume 25, Number 34]
:: Value Added Tax, Fiscal Stability, Budget Deficit, Panel data Value Added Tax (VAT) and Government’s Fiscal Stability [Volume 20, Number 14]
:: Value Added Tax, Income Distribution, GINI Coefficient, Data Panel Model The Effect of the Value Added Taxation (VAT) On Income Distribution in Selected Countries [Volume 19, Number 11]
:: Value Added Tax, Inflation, Income Distribution VAT from the Islamic Law Perspective [Volume 20, Number 15]
:: Value Added Tax, Mena Region, Data Panel model The Effect of Value Added Taxation (VAT) on Selected Middle Eastern and North African Countries (MENA) [Volume 21, Number 18]
:: Value Added Tax. Justice-Oriented Indicators in The Tax System Based on Direct Tax Law and Value Added Tax Law [Volume 32, Number 62]
:: Value-Added Tax, Iran s Accounting Standards, Valid Invoices, cost of all goods sold, Independent Expert The Study of Factors Influencing on Value-Added Tax Audit in Firms Listed in Tehran Stock Exchange [Volume 21, Number 17]
:: Vat Refund, Zero Rate Export, Input Tax, Output Tax Value Added Tax Refund: Global Experiences and a Solution for Iran [Volume 18, Number 9]
:: Vilayat Faqih (Guardianship of The Jurist) Taxation in Iran's legal system in the light of Martyr Dr. Beheshti's thought [Volume 31, Number 59]
:: Voluntary Compliance, Self-Assessment, Taxpayer Service Enhancing Voluntary Compliance by Reducing Compliance Costs:A Taxpayer Service Approach [Volume 19, Number 10]
:: Voluntary Disclosure, Mandatory Disclosure, Tax Coefficients, Financial Reporting Survey of the Relationship between Tax Coefficients and Disclosure in Financial Reporting of Accepted Corporations in Tehran’s Stock Exchange Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience [Volume 21, Number 18]
:: Voluntary Tax Compliance Designing a System Model of Accountability in Tax System of the Islamic Republic of Iran (Case Study of Mazandaran Province Tax Affairs Directorates) [Volume 27, Number 43]
:: Wasted Money Behavioral Analysis of Willingness to Pay Taxes (A Case Study of Semnan Industrial Town) [Volume 29, Number 49]
:: Whistle-blowing Developing a Model of Tax Whistleblowing with the Approach of Organizational Structure and Culture [Volume 0, Number 0]
:: World Trade Organization The Analysis of Iran’s Taxation Regime Compliance with Principles of Global Trade [Volume 24, Number 29]
:: Zakah Theoretical Analysis of Direct and Indirect Taxes ProgressivityAspect Inspired by Khums and Zakah [Volume 22, Number 22]
:: Zakat Using Investigation of Zakat Law in Iran [Volume 27, Number 42]
:: Zakat, Emam Khomeini Relief Committee, Tax Performance Assessment of Emam Khomeini Relief Committee in Collecting Zakat [Volume 20, Number 16]
:: Zakat, Khums, Tax, Juriprudential Limitations, Legislative Limitations, Implementation Limitations, Structural Limitations. Some considerations with respect to Islamic Taxation Implementation [Volume 19, Number 11]
:: Zakat, Production Costs, State Provinces Estimating Islamic Taxes Capacity of Iran's Provinces (Case Study of Zakat) [Volume 20, Number 16]
:: and Anxiety The study of Factors Adapted from Social- Cognitive Theory on Adoption of Electronic Taxation Systems (Case of Khorasan Razavi Province Tax Directorate General) The study of Factors Adapted from Social- Cognitive Theory on Adoption of Electronic Taxation Systems (Case of Khorasan Razavi Province Tax Directorate General) [Volume 26, Number 39]
:: definitive taxable income. The influence of conservatism on relationship between operational cash flow and definitive taxable income [Volume 25, Number 35]
:: efficiency and effectiveness The Examination of Feasibility of Teaching Model in Teaching Human Resources of the Iranian National Tax Administration based on Data-based Theory [Volume 25, Number 34]
:: final tax [Volume 31, Number 60]
:: high- risk taxpayers Tax Audit Selection by Using of Data Mining Algorithms [Volume 31, Number 59]
:: illegal tax lags The Impact of Tax Audits by IACPA Members on Legal Tax Lags: Case of Tehran LTU [Volume 16, Number 1]
:: impacts of Islamic taxes on investment Properties of Islamic Government Financial Resources And Their Impacts on Economic Investment [Volume 16, Number 1]
:: it is expected that the country’s tax system can be improved The Comparative Study of Iranian Tax System with the Tax Reforms of 1990’s Emphasizing on Aggregate Income Tax [Volume 25, Number 33]
:: n.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.1, Spring 1993 [Volume 1, Number 1]
:: n.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.2, Summer 1993 [Volume 1, Number 2]
:: n.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.4, Spring 1994 [Volume 2, Number 4]
:: n.a MALIYAT IRANIAN TAX REVIEW VOL.1, NO.2, Summer 1994 [Volume 2, Number 5]
:: oil revenue Investigation the independency of fiscal policies’ main instruments (Taxes and government expenditures) from oil revenues fluctuations in oil exporter countries [Volume 25, Number 35]
:: poverty-oriented entrepreneurship Investigating the impact of tax policies, corruption and government size on necessity-oriented and opportunity-oriented entrepreneurship [Volume 31, Number 60]
:: security Taxation of E-commerce in Iran [Volume 17, Number 7]
:: tax The Impacts of Taxes on Inequality and Income Distribution in Iran [Volume 16, Number 1]
:: tax auditor Presenting a professional judgment model of tax auditors using the grounded theory approach [Volume 32, Number 63]
:: tax avoidance The impact of factors related to the confidentiality costs on the quality of financial reporting with an emphasis on tax avoidance [Volume 25, Number 35]
:: tax capacity Identifies the Dimensions and Explores the Structural Relationships of the Indicators Affecting the Tax Capacity of E-commerce and Online Sales Tax in Avoiding Performance Tax [Volume 30, Number 56]
:: tax efficiency An Estimation of Taxable Capacity in Fars Province [Volume 16, Number 1]
:: tax fraud detection Presenting the Tax Audit Model according to the Effects of Psychological Safety and Tax Audit Knowledge during the Detection of Tax Frauds [Volume 31, Number 58]
:: tax information exchange Impact of International Tax Agreements on the International System [Volume 28, Number 46]
:: tax. Identifying and prioritizing the criteria of the tax compliance model with the approaches of the perception of tax justice and trust in the government [Volume 32, Number 63]
:: the Theory of Planned Behaviour Ranking Effective Behavioural Factors Affecting Non –compliance in Business Tax from the Professional Perspective [Volume 27, Number 42]
:: theme analysis Presenting the data governance model in the country's tax affairs organization, a study in the smart tax system [Volume 32, Number 61]
:: theme analysis. Identifying The Antecedent and Consequential Factors of the Value added Tax Agile Supply Chain Ecosystem Model [Volume 31, Number 60]
:: university budget. Requirements for optimal allocation of public resources to higher education institutions considering the impact of sanctions and the country's tax capacities [Volume 32, Number 63]

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