Volume 28, Issue 47 (2020)  

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XML Persian Abstract Identifying and Prioritizing the Factors Influencing Tax Evasion in Small & Medium Enterprises (SMEs) from the Perspective of Iranian National Tax Administration Staff: A Mixed Method Study
P. 7-30
Hadi Sanaeepour
Abstract (2256 Views) | Full-Text (PDF) (854 Downloads)

XML Persian Abstract The Effect of Green Taxation on Income Distribution (Case Study of Selected OECD Countries)
P. 31-50
Maral Eskandari, Jamshid Pajooyan, Teymour Mohammadi, Farhad Ghafari
Abstract (1594 Views) | Full-Text (PDF) (1050 Downloads)

XML Persian Abstract A Model of Managerial Competencies in the National Tax Administration
P. 51-74
Ahmad Ali Sadeghi, Mohammad Ali Hosseini, Kamran Mohammad Khani
Abstract (2146 Views) | Full-Text (PDF) (1701 Downloads)

XML Persian Abstract The Optimal Tax Rate Determination with Emphasis on VAT
P. 75-108
Allah Mohamad Aghaee, Majid Maddah
Abstract (2372 Views) | Full-Text (PDF) (414 Downloads)

XML Persian Abstract The Survey on Concept of Justice in the Article 251 Repeated of the Direct Tax A
P. 109-128
Ayat Mulaee
Abstract (1911 Views) | Full-Text (PDF) (512 Downloads)

XML Persian Abstract The Role of the Authority of the Tax Administration as a result of Distributive and Procedural Justice on Tax compliance
P. 129-155
Mahmoud Alizadeh, Mehri Alimoradi, Derakhshan Heydari, Hadis Abdi
Abstract (1668 Views) | Full-Text (PDF) (397 Downloads)

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