Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Wed, Jul 2, 2025
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The principles of transparency and best performance
Volume 32, Issue 64 (2025)
A Review of the Impact of Fiscal Policy (Tax and Government Spending) on Income Distribution and Inequality in Iran
P. 1-41
10.61186/taxjournal.32.64.4
Abedin Salari Esker
*
,
Teymur Rahmani
,
Ali Souri
Abstract
(635 Views)
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Full-Text (PDF)
(374 Downloads)
The Effect of Managers’ Risk-Taking and Characteristics Reporting Units on Aggressive Tax Reporting with Emphasis on the Role of the Independent Auditor's Report
P. 1-47
10.61186/taxjournal.32.64.3
MohammadJavad Tasaddi Kari
*
,
Alireza Taheri Lisar
,
Saeideh Naderi Hoor
Abstract
(611 Views)
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Full-Text (PDF)
(248 Downloads)
Providing a model to identify job threats of tax auditors in Iran: With the approach of foundational data theory
P. 1-42
10.61186/taxjournal.32.64.2
Saeed V Valadbeigi
,
Mojgan Safa
*
,
Seid abbas Borhani Borhani
Abstract
(676 Views)
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Full-Text (PDF)
(223 Downloads)
Investigating the Impact of Mental Accounting on Income Tax and Value Added Tax Among Self-Employed Business Owners
P. 1-24
10.61186/taxjournal.32.64.1
Hosein Nourani
*
Abstract
(575 Views)
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Full-Text (PDF)
(207 Downloads)
Identifying and prioritizing factors affecting taxes and financial transactions in Metaverse
P. 2-35
10.61186/taxjournal.32.64.5
Alborz Yosefi
*
,
Maryam Gachkar
Abstract
(566 Views)
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Full-Text (PDF)
(203 Downloads)
Article Title Presenting a model to identify taxable income from investment in Iran's e-commerce
P. 4-38
10.61186/taxjournal.32.64.6
Fardin Safarian
,
Hossein Karbasi Yazdi
*
,
Majid Zanjedar
,
Ali Lal Bar
Abstract
(490 Views)
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Full-Text (PDF)
(193 Downloads)
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