Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country’s citizens play a vital...

Abstract: This study was evaluating the impact of institutional possession and company possession on tax

aggressive policy structure in corporations listed Iranian capital stock market. Sample of the analysis was consisting

of 90...

The purpose of this paper is to examine the relationship between suspicious executives and tax shelters.

Design/methodology/approach Sample includes the 155 companies listed on the Tehran Stock Exchange during a period of seven years, from...

. Environmental tax (Green Tax) is one of the new tools used to implement the measures of sustainable development in the process of economical activities.

In the present study, the experiences of other countries as well as modern methods of collecting green...

on the green tax in

consumer sectors of energy. For this purpose, using Microsoft Certified Professional (MCP) and

software general algebraic modeling system (GAMS) welfare changes with and without environmental

impact, changes in energy...

of the governments’ revenue sources are meted by taxes, but in some countries

such as Iran that have oil sources, the situation is a bit different. In Iran, revenue is provided by three

main sources: capital asset transfer (such as, oil sales), taxes...

In recent years, especially compared to that of taxable income, which has mentioned performed and

differences between taxable income to determine tax auditors and diagnostic administration has main research question is whether the difference...