Volume 20, Issue 14 (2012)  

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XML Persian Abstract Value Added Tax (VAT) and Government’s Fiscal Stability
P. 9-30
Abdi Mohammadreza * , Rahmani Teymur , Fallahi Saman
Abstract (10595 Views) | Full-Text (PDF) (2060 Downloads)

XML Persian Abstract The Expected Effects of Personal Income Tax Re-introduction in Iran s Economy
P. 31-60
Jamshid Pazhouyan , Maral Eskandari *
Abstract (10737 Views) | Full-Text (PDF) (2678 Downloads)

XML Persian Abstract Investigating the Effect of Firm Characteristics, Industry Type and Institutional Ownership on the Difference between Declared and Definite Tax of Firms Listed in Tehran Stock Exchange
P. 61-78
Omid Pourheidari , Amir Sarvestani *
Abstract (10187 Views) | Full-Text (PDF) (2520 Downloads)

XML Persian Abstract An Analysis of the Tax Smoothing and Fiscal policy Sustainability in Iranian Economy (The Role of the Financial Repression and Natural Resources)
P. 79-104
Ebrahim Rezaei * , Aliakbar Khademijamkhane
Abstract (20265 Views) | Full-Text (PDF) (2815 Downloads)

XML Persian Abstract Tax Exceptions and its Relationship with Transfer Pricing in the Iranian Taxation System
P. 105-134
Saeedeh Shafiee * , Saeed Kamali
Abstract (10656 Views) | Full-Text (PDF) (1661 Downloads)

XML Persian Abstract The Impacts of Factors involved in the Taxpayers Acceptance and Application of IT on the Provision of E-Tax Services based upon Davis Model (Case Study of Taxpayers at South of Tehran Province Tax
P. 135-168
Alireza Malekinajafdar * , Reza Rasoulishemirani , Mahmoud Rousta
Abstract (10796 Views) | Full-Text (PDF) (6479 Downloads)

XML Persian Abstract Comparative Study of Taxation Sanctions in Iran's and England's Tax Law
P. 169-204
Vali Rostami , Ahmad Ketabiroudi *
Abstract (9351 Views) | Full-Text (PDF) (3363 Downloads)

XML Persian Abstract The determinants of the Informal Economy: Tax Burden versus the Regulatory Environment
P. 205-228
Ali Nassiriaghdam * , Mahdi Nouri , Mohammadmahdi Kakavandi
Abstract (12294 Views) | Full-Text (PDF) (3059 Downloads)

XML Persian Abstract The Effects of Control of Corruption and Government Effectiveness Indices on Tax Revenue: The Case of Upper Middle Income Countries
P. 229-248
Seyed Kamal Sadeghi *
Abstract (9711 Views) | Full-Text (PDF) (2508 Downloads)

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