Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Sat, Oct 18, 2025
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The principles of transparency and best performance
Volume 29, Issue 50 (2021)
Commitment to Pay Taxes from the Perspective of Jurisprudence
P. 7-26
10.52547/taxjournal.29.50.7
Abdollah Khodabakhshi Shalamzari
,
Jafar Shafiee Sardasht
*
Abstract
(2587 Views)
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Full-Text (PDF)
(4716 Downloads)
Investigating the Effectiveness of Government Expenditures and Taxes During Business Cycles: Application of Threshold Vector Auto-regression Model
P. 27-53
10.52547/taxjournal.29.50.27
Ahmad Ezzati Shourghouli
,
Tirdad Ahmadi
*
,
Parisa Sahraiee
,
Ramin Rahimi
Abstract
(3223 Views)
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Full-Text (PDF)
(1120 Downloads)
The Study of Tax Collection and Tax Exemption for Bank Deposits in Several Stakeholder
P. 55-86
10.52547/taxjournal.29.50.55
Hamidreza Sedaghatjoo
,
Fatemeh Saraf
*
,
Ali Najafi Moghaddam
,
Mohsen Hamidian
Abstract
(4049 Views)
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Full-Text (PDF)
(1360 Downloads)
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
P. 87-114
10.52547/taxjournal.29.50.87
Farshad Rezaeenejad
,
Mehdi Salehi
*
,
Mahmoud Hemmatfar
,
Mohammad Hassan Janani
Abstract
(7883 Views)
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Full-Text (PDF)
(2145 Downloads)
Identifying and Prioritizing Indicators of Lawlessness in Notaries Based on the Best-Worst Approach with an Emphasis on Increasing Tax Revenue
P. 115-142
10.52547/taxjournal.29.50.115
Saeed HajSadeghi
,
Hamidreza Gholamnia Ro’shan
*
,
Iman Dadashi
Abstract
(2854 Views)
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Full-Text (PDF)
(1817 Downloads)
The Impact of VAT Shock on Iran's Economy; Price Stickiness Sensitivity Analysis with DSGE Model
P. 143-177
10.52547/taxjournal.29.50.143
Masoud Ghorbani
,
Ali Cheshomi
*
,
Mostafa Salimifar
,
Azim Nazari
Abstract
(3103 Views)
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Full-Text (PDF)
(1862 Downloads)
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