Journal of Tax Research

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1321"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Relationship between Economic Structural Changes and Tax Structure Changes: Lessons to Tax Policy- making</strong><br> Rezaei Ebrahim ^*<br><a href="article-1-1321-en.html">Abstract</a> <a href="browse.php?a_id=1321&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1321&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1322"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Analyzing the Performance, Collection Efficiency and Implementation Challenges of Value Added Tax in Iran</strong><br> Izadkhasti Hojjat ^*<br><a href="article-1-1322-en.html">Abstract</a> <a href="browse.php?a_id=1322&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1322&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1323"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Analyzing Legal Nature of Tax Litigation under Article 251 bis of the Direct Tax Law</strong><br> Rostami Vali ^*, Pourrezai Fashkhamie mahmoud<br><a href="article-1-1323-en.html">Abstract</a> <a href="browse.php?a_id=1323&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1323&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1324"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL</strong><br> zohreh Torkashvand ^*, Mahmoud Alborzi, Askari Ali<br><a href="article-1-1324-en.html">Abstract</a> <a href="browse.php?a_id=1324&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1324&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1325"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Effect of Price (Tax) Policies on Smoking Consumption</strong><br> Sahabi Bahram ^*, Hasani Mohsen, Faraji Dizaji Sajjad, Abdoli Ghaharaman<br><a href="article-1-1325-en.html">Abstract</a> <a href="browse.php?a_id=1325&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1325&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1326"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Estimating the Policy Gap and the Compliance Gap in Iran's Value-added Tax System and the Need to Extract a Rational Framework for Granting Exemptions </strong><br> sobhanian hadi ^*, Mohajeri parisa<br><a href="article-1-1326-en.html">Abstract</a> <a href="browse.php?a_id=1326&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1326&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1327"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Effect of Financial and Monetary Shocks on the Iranian Taxation System along with Determining Optimal Tax Rates of Consumption, Salary and Wages (General Equilibrium Approach using Genetic Algorithm) </strong><br> maddah majid ^*, samiei neda<br><a href="article-1-1327-en.html">Abstract</a> <a href="browse.php?a_id=1327&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=1327&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1328"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Understanding Tax Policy-making Process in Iran: Factors Affecting Tax Agenda setting Process at the National Level and its Actors </strong><br> Mirzamani A’zam ^*, Akhavan A’lavi Sayyad Hossein, Alinaghi Amiri, Esmaeeli Hossein<br><a href="article-1-1328-en.html">Abstract</a> <a href="browse.php?a_id=1328&sid=1&slc_lang=fa"></a> - 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