Volume 32, Issue 62 (2024)  

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XML Persian Abstract Analysis of the impact of The Direct Tax Burden on the Shadow Economy in Iran: Application of Symmetric and Asymmetric approach
P. 7-44
Ahmadreza Ahmadi * , Mohammad Boushehri , Elahe Ariya Movahed
Abstract (1107 Views) | Full-Text (PDF) (659 Downloads)

XML Persian Abstract A Conceptual Framework for Data Governance and Management in Digital Taxation: A Systematic Review of Electronic Invoicing
P. 45-94
Mahdi Gharib , Roya Darabi * , Mohsen Hamidian
Abstract (1188 Views) | Full-Text (PDF) (702 Downloads)

XML Persian Abstract Factors Affecting Tax Compliance Based on the Theory of Planned Behavior: An Investigation of Taxpayers in the City of Tabriz
P. 95-132
Sakineh Sojoodi * , Hadi Rezghi Ilkhchi , Elmira Azizi Norouzabadi
Abstract (1132 Views) | Full-Text (PDF) (675 Downloads)

XML Persian Abstract Foresight the Business Model of Tax Services Providers
P. 134-180
Salman Hosseini Safa , Safar Fazli * , Hakem Ghasemi , Ali Nassiri Aghdam
Abstract (1271 Views) | Full-Text (PDF) (526 Downloads)

XML Persian Abstract Justice-Oriented Indicators in The Tax System Based on Direct Tax Law and Value Added Tax Law
P. 182-211
Hamidreza Ghasemi Banabari * , Ensieh Godarzi , Zeinab Mousavi , Mahshid Mohammadrezaei Ardakani
Abstract (815 Views) | Full-Text (PDF) (528 Downloads)

XML Persian Abstract Designing and Explaining the Social Trust Model in the Country's Tax System Based on B2B Electronic Transactions Mechanisms in the Banking System (Case Study: Sepah Bank
P. 213-244
Alireza Amirkabiri , Seyed Kamel Taghavinejad * , Ahmad Vedadi , Adel Azar
Abstract (749 Views) | Full-Text (PDF) (408 Downloads)

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