Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Wed, Oct 15, 2025
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The principles of transparency and best performance
Volume 29, Issue 49 (2021)
Behavioral Analysis of Willingness to Pay Taxes (A Case Study of Semnan Industrial Town)
P. 7-32
10.52547/taxjournal.29.49.7
Heshmatollah Asgari
*
,
Anahita Roozitalab
,
Amir Mansouri
Abstract
(4057 Views)
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Full-Text (PDF)
(1796 Downloads)
Approaches to Tax Evasion in the Current Criminal System: A Case Study of Paper Companies
P. 33-60
10.52547/taxjournal.29.49.33
Mohamadreza Danesh Shahraki
*
Abstract
(5273 Views)
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Full-Text (PDF)
(3326 Downloads)
Providing a Model for Preparing an Estimated Tax Return with the Provisions of Article 97 of the Direct Taxes Act
P. 61-82
10.52547/taxjournal.29.49.61
Mohamad Barzegari Dehaj
,
Amirreza Keyghobadi
*
,
Ahmad Yaghoobnezhad
,
Azita Jahanshad
Abstract
(5861 Views)
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Full-Text (PDF)
(3473 Downloads)
Designing a Model for Analyzing Structural Interpretation of Factors Affecting Income Tax Evasion of Legal Persons
P. 83-108
10.52547/taxjournal.29.49.83
Amin Bolouri
,
Mohammad Moradi
*
,
Hamidreza Yazdani Yazdani
Abstract
(3593 Views)
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Full-Text (PDF)
(1314 Downloads)
A Comparative Study of the Possibility of Delaying the Transactions in the VAT Law
P. 109-138
10.52547/taxjournal.29.49.109
Mohamadreza Abasi
*
,
Gholam Nabi Feizi Chekab
Abstract
(3280 Views)
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Full-Text (PDF)
(1062 Downloads)
Fundamentals of Civil Liability of Tax Officials
P. 139-158
10.52547/taxjournal.29.49.139
Bagher Gholi
*
,
Alireza Entezari Najafabadi
,
Saeed Shariati Frani
Abstract
(3744 Views)
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Full-Text (PDF)
(2442 Downloads)
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