Volume 28, Issue 47 (2020)  

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XML Persian Abstract 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
P. 7-30
Hadi Sanaeepour *
Abstract (4121 Views) | Full-Text (PDF) (1826 Downloads)

XML Persian Abstract The Effect of Green Taxation on Income Distribution (Case Study of Selected OECD Countries)
P. 31-50
Maral Eskandari * , Jamshid Pajooyan , Teymour Mohammadi , Farhad Ghafari
Abstract (2802 Views) | Full-Text (PDF) (2478 Downloads)

XML Persian Abstract A Model of Managerial Competencies in the National Tax Administration
P. 51-74
Ahmad Ali Sadeghi * , Mohammad Ali Hosseini , Kamran Mohammad Khani
Abstract (3754 Views) | Full-Text (PDF) (3818 Downloads)

XML Persian Abstract The Optimal Tax Rate Determination with Emphasis on VAT
P. 75-108
Allah Mohamad Aghaee * , Majid Maddah
Abstract (7597 Views) | Full-Text (PDF) (1004 Downloads)

XML Persian Abstract The Survey on Concept of Justice in the Article 251 Repeated of the Direct Tax A
P. 109-128
Ayat Mulaee *
Abstract (3563 Views) | Full-Text (PDF) (1173 Downloads)

XML Persian Abstract The Role of the Authority of the Tax Administration as a result of Distributive and Procedural Justice on Tax compliance
P. 129-155
Mahmoud Alizadeh , Mehri Alimoradi , Derakhshan Heydari , Hadis Abdi *
Abstract (3079 Views) | Full-Text (PDF) (886 Downloads)

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