Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Tue, Jul 1, 2025
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The principles of transparency and best performance
Volume 17, Issue 5 (2009)
Factors involved in the difference between taxable income declared by business corporations and taxable income assessed by tax authorities: Case of West Tehran Tax Affairs Head Office
P. 9-26
Zahra Pourzamani
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Abolghasem Shamsi Jamkhaneh
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Abstract
(8307 Views)
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Full-Text (PDF)
(1935 Downloads)
Tax evasion in the VAT system: A theoretical model
P. 27-38
Yeganeh Mousavi Jahromi
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Farhad Tahmasebi Boldaji
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Narges Khaki
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Abstract
(14045 Views)
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Full-Text (PDF)
(2729 Downloads)
The role of taxes in explaining the budget deficit fluctuations
P. 39-68
Kamran Niki Oskoui
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Mir Rostam Asadollahzadeh Bali
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Mahboubeh ZamanianM.A. in Economics; A Tax Researcher at Tax Research Department, INTA M.A. in Economics; D
Abstract
(18402 Views)
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Full-Text (PDF)
(3547 Downloads)
Depreciation allowances: A comparative study
P. 69-92
Mahdi Muradi Naqade
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Abstract
(8633 Views)
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Full-Text (PDF)
(2236 Downloads)
Legal requirements for the access to / exchange of banking and bank information for tax purposes inside and outside the country
P. 93-114
Fereshteh Hajmohammadi
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Abstract
(6775 Views)
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Full-Text (PDF)
(1542 Downloads)
An investigation into the replacement of VAT for CIT in non-producing companies
P. 115-136
Parviz Saeedi
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Hosseinali Nohtani
Abstract
(9014 Views)
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Full-Text (PDF)
(2510 Downloads)
Approaches to fighting against money laundering with special emphasis on tax strategies
P. 137-169
Saeeideh Shafiee
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Mohammad Hassan Sabouri Deilami
Abstract
(10864 Views)
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Full-Text (PDF)
(5199 Downloads)
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