بررسی نقش تورم، رکود و نوسانات بازار در تشدید آسیب‌های نظام مالیاتی ایران

Abbasi, E. (2009). A Study of Iran's Tax System Based on the Direct Taxes Act. Ensharah.

Abili, N., & Arfaei Zarandi, S. M. (2023). Examining the Effects of Value-Added Tax on Macroeconomic Variables and Inflation. Third International Conference on Applied Research in Management, Accounting, Economics, and Industrial Engineering,

Amiri, N. (2010). A Comparative Study of Taxes on Energy Carriers in Selected Countries. Economic Journal: Bimonthly Review of Economic Issues and Policies, 10(11).

Amirkabiri, A., Barzegar, B., & Mousavi, S. M. (2017). Factors Affecting the Acceptance of Electronic Taxation by Taxpayers. Journal of Business Management, 9(35).

Azarnia, Z. (2023). Optimal Administrative Performance of the Tax System in Relation to Good Administrative Governance. Seventh International Conference on Jurisprudence, Law, Psychology, and Educational Sciences in Iran and the Islamic World, Tehran.

Azizpour, N. (2023). Examining Tax Culture and Strategies for Institutionalizing It in Society. First International Conference on Political Science, Management, Economics, and Accounting, Hamedan.

Derakhshi Moghaddam, S., Sahabi, B., Heidari, H., & Barkhordari, S. (2024). Examining the Effect of Tax Exemptions on Research and Development Expenditures in Iran. Economic Research: Sustainable Growth and Development, 24(4).

Ezzati Shourgoli, A., Moradi, Y., Mohammadpour, R., & Ezzati, R. (2025). The Effects of Tax Revenues on Iran's Economic Growth over Business Cycles with Emphasis on Different Components of Direct and Indirect Taxes. Journal of Public Sector Economics Studies, 4(2).

Ghaderi, F. (2020). Public Economics. University of Tehran Press.

Jaroubi, N. (2024). Managing Production Growth and Controlling Inflation by Taxing Vacant Land. Fourteenth International Conference on Accounting, Management, and Innovation in Business, Tehran.

Kakouei, I. (2021). Tax System. Be Andish.

Kalantari-Bangar, M., Nazari, A., & Fadaei, I. (2013). A Review of the Performance of the Tax System Transformation Plan. Fiscal and Economic Policies Quarterly, 1(1).

Marahami, K., Mohammadzadeh, A., Hamidi, N., & Kheirandish, M. (2024). Presenting a Model for Fair Tax Collection in the Country. Journal of Development and Transformation Management, 16(57).

Mohammadi, F., Zarei, M. H., & Najjarzadeh Henjani, M. (2023). Transformation in the Tax System and Issues Facing National Security in the Islamic Republic of Iran. Comparative Research in Jurisprudence, Law, and Politics, 4(5).

Mohseni, M., Mohammadi, E., Davari, M., & Shojaei, M. (2024). Taxes on Property and Wealth and Tax Justice in Society. Thirteenth National Conference on Modern Ideas in Humanities and Engineering, Rasht.

Rabiei, K., Fazeli, M., & Ahmadi Khoshabri, A. (2024). Presenting a Comprehensive Electronic Tax Collection Model to Reduce Tax Evasion Using the ISM Approach. Governmental Accounting, 10(2).

Rahimi, F., Amirkhani, T., Hajipour, B., & Arab Mazar, A. A. (2021). Process Pathology of the Tax System in Iran. Management Research in Iran, 25(4).

Rahiminejad, S. (2025). Presenting a Novel Approach to Tax Reform and Improved Tax Management. First National Conference on the Role of Management and Accounting Sciences in Improving Monetary and Fiscal Policies, Sari.

Rathi, N., & Mohseni Zanouzi, S. J. (2016). Examining the Components of the Resistance Economy in the Government Revenue System and Its Effect on Iran's Economic Growth. Strategic and Macro Policies, 4(1).

Sameti, M., Tayebi, S. K., & Heidari, S. (2009). The Effect of Growth in Government Tax Revenues on Inflation and Real Economic Growth in Iran during 1959-2007. Tax Research Journal, 16(2).

Samimi, A., Montazeri Shourkachali, J., & Khazaei, A. (2016). Examining the Effect of Government Financing Methods on Iran's Economic Growth with Emphasis on Government Oil and Tax Revenues. Journal of Economics and Planning Research, 21(1).

Shayegh, M., Farimani, A., & Zahmatkesh, J. (2018). Examining the Role of Culture in the Relationship between Acceptance Factors and Taxpayers' Satisfaction with Electronic Tax File Formation. Second International Conference on Management, Accounting, and Economics in Sustainable Development, Mashhad.

Tahmasbi, F. (2023). The Effect of Electronic Tax Collection on Taxpayer Satisfaction: A Case Study of Taxpayers in Qazvin. Fourth National Conference on Interdisciplinary Research in Management and Humanities, Tehran.

Teimouri, Y., Fahimi, B., Vafaei, E., & Mohseninia, M. (2022). Tax Exemptions: Their Effects and Revenue Capacities.

Yazdani, A., & Malekinia, M. (2023). The Effect of Electronic Taxation on Businesses in Iran. Sixth International Conference on Management, Accounting, and Economics in Sustainable Development, Mashhad.