List of Articles Tax system Open Access Article Abstract Page Full-Text 1 - Abstract Considering the importance of tax function in the country's economy, it is necessary to reform the tax system and eliminate its deficiencies. Public acceptance is actually the level of society's trust in the country's tax structure and the assurance that tax justice is observed on the one hand and that the collected tax is spent on the development of the country on the other hand. On the other hand, tax evasion has always been one of the major concerns of governments in order to get closer to tax justice while providing maximum tax revenue, so the purpose of this research is to provide a proposed model for reforming Iran's tax system with two approaches of increasing public acceptance and reducing tax evasion. . The current research was conducted with a combined approach (combining qualitative and quantitative methods). In the qualitative part, the conceptual model of the research was designed by asking the opinions of 32 tax experts and through an open questionnaire. In the quantitative stage, through a statistical sample consisting of 112 informed people, the model designed with the structural equation modeling (PLS) approach was tested. The results show that the tax system is the foundation for the promotion of transparency due to its supervision and requirements. Transparency also has a positive and significant effect on reducing tax evasion in this area. Also, reducing tax evasion will increase public trust in this system. Alireza Jalali saeed daeeikarimzadeh mehraban hadi paykani DOI: 10.30495/JDSRM.1402.783821 Open Access Article Abstract Page Full-Text 2 - Rebellion and Conversion: Christian Copts and Muslim Rulers in Egypt, the Second and Third Centuries A. H. معصومعلی پنجه Open Access Article Abstract Page Full-Text 3 - Pathology of Drafting and Implementation of Tax Reform from the Perspective of Policy Making (Case Study: Iranian National Tax Administration) فاطمه ثنایی اعلم mehdi alvani Open Access Article Abstract Page Full-Text 4 - Relation of Cultural Dimensions and tax systems values (Simplicity and visibility) حسین پناهیان حسن همتی سعید شیپوریان Open Access Article Abstract Page Full-Text 5 - Foresight of education and research in the Iranian tax system - with an economic approach Einollah Zamani Eskandari Mohammadreza Mehrabanpour Azita Jahanshad Open Access Article Abstract Page Full-Text 6 - Designing a tax policy model to encourage productive entrepreneurship in Iran motahare hassanpour amiri ali davari Amir Mohamadzadeh alireza Aminkhaki Open Access Article Abstract Page Full-Text 7 - Evaluating the country's tax system by the effect of cash payments on the company's tax avoidance, taking into account the role of non-executive managers Kiuomars Amiri Ali Asghar AnvaryRostamy Mehrdad Ghanbari Babak Jamshidinavid Open Access Article Abstract Page Full-Text 8 - Evaluating the effect of deposit interest tax on the bank deposits Younes Teymouri Faramarz Tahmasebi Nader Mehregan 10.30495/ECOMAG.1402.1045570 Open Access Article Abstract Page Full-Text 9 - The effect of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran's tax system Alireza Mehrpooyan Morteza Baki heskouei 10.30495/ECOMAG.1403.1045592 Open Access Article Abstract Page Full-Text 10 - Measuring the Complexity Index of the Value-Added Taxation System in the Tax Affairs Organization of Tehran Ali i Baghan Open Access Article Abstract Page Full-Text 11 - Modelling the Determinants of Formation of Informal Companies in Iran Tax System Mehdi Mousapour Lafmejani Ahmad Yaghoubnehad 10.30495/faar.2023.702109 Open Access Article Abstract Page Full-Text 12 - Petroleum Tax Regime in Iran Nader Mirzadeh Koohshahi Tahmineh Rahmani
