Volume 21 - Number 18 - 2013-9 - Journal of Tax Research

Volume 21, Issue 18 (2013)

The Effect of Value Added Taxation (VAT) on Selected Middle Eastern and North African Countries (MENA)

P. 7-30

Jamshid Pazhooyan, Behnaz Varshosaz

Abstract (7923 Views) | Full-Text (PDF) (4539 Downloads)

The Identification and Study of Causes on Difference between the Declared Profit Tax and Final Profit Tax of Non- governmental Legal Persons

P. 31-56

Mohamadreza Barzegari, Qodratolah Talebnia

Abstract (9972 Views) | Full-Text (PDF) (4108 Downloads)

Investigation into Differences between Taxable Revenue based on Tax Audit Report and Taxable Revenue Assessed by Tax Affairs Offices

P. 57-76

Alireza Fazlzade, Nabi Najafee

Abstract (9011 Views) | Full-Text (PDF) (7444 Downloads)

Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience

P. 77-114

Seyed Mahdi Ramezani, Mohsen Dastgir, Ali Asgari, Abdollah Khani

Abstract (15274 Views) | Full-Text (PDF) (9548 Downloads)

Survey of the Relationship between Tax Coefficients and Disclosure in Financial Reporting of Accepted Corporations in Tehran’s Stock Exchange Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience

P. 115-138

Narges Rostami, Qodratollah Talebnia

Abstract (8025 Views) | Full-Text (PDF) (3090 Downloads)

The Effect of Tax Purposes on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange (TSE)

P. 139-160

Qolamreza Soleimany Amiri, Zahra Farshi

Abstract (8530 Views) | Full-Text (PDF) (3010 Downloads)