Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Thu, Apr 18, 2024
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Volume 20, Issue 14 (2012)
Value Added Tax (VAT) and Government’s Fiscal Stability
P. 9-30
Abdi Mohammadreza
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Rahmani Teymur
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Fallahi Saman
Abstract
(10155 Views)
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Full-Text (PDF)
(1838 Downloads)
The Expected Effects of Personal Income Tax Re-introduction in Iran s Economy
P. 31-60
Jamshid Pazhouyan
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Maral Eskandari
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Abstract
(10208 Views)
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Full-Text (PDF)
(2323 Downloads)
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
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Amir Sarvestani
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Abstract
(9637 Views)
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Full-Text (PDF)
(2312 Downloads)
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
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Aliakbar Khademijamkhane
Abstract
(19756 Views)
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Full-Text (PDF)
(2625 Downloads)
Tax Exceptions and its Relationship with Transfer Pricing in the Iranian Taxation System
P. 105-134
Saeedeh Shafiee
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,
Saeed Kamali
Abstract
(10228 Views)
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Full-Text (PDF)
(1516 Downloads)
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
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Reza Rasoulishemirani
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Mahmoud Rousta
Abstract
(10299 Views)
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Full-Text (PDF)
(6123 Downloads)
Comparative Study of Taxation Sanctions in Iran's and England's Tax Law
P. 169-204
Vali Rostami
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Ahmad Ketabiroudi
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Abstract
(8782 Views)
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Full-Text (PDF)
(3076 Downloads)
The determinants of the Informal Economy: Tax Burden versus the Regulatory Environment
P. 205-228
Ali Nassiriaghdam
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Mahdi Nouri
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Mohammadmahdi Kakavandi
Abstract
(11644 Views)
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Full-Text (PDF)
(2762 Downloads)
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
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Abstract
(9123 Views)
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Full-Text (PDF)
(2301 Downloads)
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