Volume 17, Issue 5 (2009)  

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XML Persian Abstract 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 , Abolghasem Shamsi Jamkhaneh *
Abstract (8222 Views) | Full-Text (PDF) (1906 Downloads)

XML Persian Abstract Tax evasion in the VAT system: A theoretical model
P. 27-38
Yeganeh Mousavi Jahromi , Farhad Tahmasebi Boldaji , Narges Khaki *
Abstract (13939 Views) | Full-Text (PDF) (2692 Downloads)

XML Persian Abstract The role of taxes in explaining the budget deficit fluctuations
P. 39-68
Kamran Niki Oskoui * , Mir Rostam Asadollahzadeh Bali , Mahboubeh ZamanianM.A. in Economics; A Tax Researcher at Tax Research Department, INTA M.A. in Economics; D
Abstract (18300 Views) | Full-Text (PDF) (3496 Downloads)

XML Persian Abstract Depreciation allowances: A comparative study
P. 69-92
Mahdi Muradi Naqade *
Abstract (8548 Views) | Full-Text (PDF) (2196 Downloads)

XML Persian Abstract 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 *
Abstract (6686 Views) | Full-Text (PDF) (1501 Downloads)

XML Persian Abstract An investigation into the replacement of VAT for CIT in non-producing companies
P. 115-136
Parviz Saeedi * , Hosseinali Nohtani
Abstract (8917 Views) | Full-Text (PDF) (2471 Downloads)

XML Persian Abstract Approaches to fighting against money laundering with special emphasis on tax strategies
P. 137-169
Saeeideh Shafiee * , Mohammad Hassan Sabouri Deilami
Abstract (10748 Views) | Full-Text (PDF) (5147 Downloads)

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