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XML Persian Abstract Systematic Review of the Role of E-invoices in the Effective Management of the Iranian Tax System and Identifying the Challenges and Executive Solutions
P. 3-39
Seyed Mohammad Hadi Sobhanian * , Ashkan Harati
Abstract (1667 Views) | Full-Text (PDF) (1279 Downloads)

XML Persian Abstract Evaluation Tax Effects of Changes the Profit Ratio of Taxpayers Activities (INTACOD) With an Emphasis Tax Avoidance
P. 41-55
Saeed HajSadeghi *
Abstract (1673 Views) | Full-Text (PDF) (1242 Downloads)

XML Persian Abstract Identifying Factors Influencing the Effective Implementation of Capital Gains Tax
P. 57-79
Mohamad Alizadeh , Bahar Salarvand *
Abstract (1911 Views) | Full-Text (PDF) (1156 Downloads)

XML Persian Abstract The Relationship between Operating Cash Flows Opacity and Tax Avoidance with an Emphasis on Agency Costs in the Capital Market of Iran
P. 81-101
Davar Madani Khanghah * , Eisa Mokarram
Abstract (1381 Views) | Full-Text (PDF) (775 Downloads)

XML Persian Abstract size of the underground economy and tax evasion in Iran: DGE, CDA and MIMIC approach
P. 103-127
Mohamad Barzegari * , Ashkan Harati , Roya Behboudi , Fereshteh Hajmohamadi , Nasim Babaee
Abstract (1434 Views) | Full-Text (PDF) (776 Downloads)

XML Persian Abstract Developing a Model of Tax Whistleblowing with the Approach of Organizational Structure and Culture
P. 129-155
Arash Mehrzadian , A’zam Mirzamani *
Abstract (1430 Views) | Full-Text (PDF) (835 Downloads)

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