Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Fri, Apr 19, 2024
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Volume 28, Issue 48 (2021)
Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016)
P. 7-32
10.52547/taxjournal.28.48.7
Afsaneh Izadi
*
,
Majid Sameti
,
Nematollah Akbari
Abstract
(3064 Views)
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Full-Text (PDF)
(1942 Downloads)
Determination of Optimal Value Added Tax Rate Based on the Size of Underground Economy
P. 33-60
10.52547/taxjournal.28.48.33
Seyed Rostam Assadollahzadeh Bali
*
,
Marjan Damankeshideh
,
Manijeh Hadinejad
,
Qolamreza Geraeinejad
,
Hooshang Momeni Vesalian
Abstract
(5438 Views)
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Full-Text (PDF)
(556 Downloads)
Tax Assessment Based on Banking Transactions in the Iranian Legal System
P. 61-82
10.52547/taxjournal.28.48.61
Hosein Abdollahi
*
Abstract
(2530 Views)
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Full-Text (PDF)
(5779 Downloads)
The Impact of Economic Sanctions and Political Relations with Emphasis on Earnings and Tax Gaps: A Test of Political Economy Theory
P. 83-108
10.52547/taxjournal.28.48.83
Omid Ali Parsa
,
Mehrdad Mehrkam
,
Fatemeh Hesni Moghadam
*
Abstract
(2477 Views)
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Full-Text (PDF)
(2163 Downloads)
Analysis of Iran's Tax Law Enforcement Guarantees and Comparing it with the UK Tax System
P. 109-138
10.52547/taxjournal.28.48.109
Reihaneh Ameri
,
Seyed Javad Mirghasemi Mirghasemi
*
,
Vali Rostami
,
Karen Roohani
Abstract
(3174 Views)
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Full-Text (PDF)
(1796 Downloads)
Identifying the Duties of Managers in Modern Tax Organizations
P. 139-158
10.52547/taxjournal.28.48.139
AmirHossein Amirkhani
*
,
Mehdi Mohammad Javaheri
,
Hadi Hematian
Abstract
(2304 Views)
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Full-Text (PDF)
(823 Downloads)
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