آزمون حد فاصلۀ شکاف انتظاری در مالیات ابزاری با تشخیصی به عنوان محرک فرار مالیاتی

Amoh, J. K., Ofori-Boateng, K., Nsor-Ambala, R., & Bugri Anarfo, E. (2024). Tax efforts and tax evasion-economic development Nexus. Does institutional quality matter? Congent Economics & Finance, 11(2), 224-225. https://doi.org/10.1080/23322039.2023.2243174

Baqerzadeh Khodashahri, R., Azad-del, M. R., & Baqerzadeh Khodashahri, R. (2023). Designing a Model of Good Governance for Promoting Administrative Health in the Tax System. Tax Research Journal, 31(107), 106-128. https://doi.org/10.61186/taxjournal.33.59.106

Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review. Business Research, 11(4), 33-76. https://doi.org/10.1007/s40685-017-0054-y

Belahouaoui, R., & Attak, E. H. (2024). Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies. International Journal of Law and Management. https://doi.org/10.1108/IJLMA-02-2024-0064

Gao, Y. (2024). A Brief Analysis of The Differences Between Accounting Standards and Tax Laws. Frontiers in Business Economics and Management, 12(3), 197-201. https://doi.org/10.54097/uqn9qfrs

Guedrib, M., & Hamdi, Z. (2025). Investigating tax risk's influence on tax avoidance and debt costs: evidence from France. Journal of Financial Crime, 32(2), 321-336. https://doi.org/10.1108/JFC-03-2024-0111

Guedrib, M., & Marouani, G. (2023). The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context. Asian Review of Accounting, 31(2), 203-226. https://doi.org/10.1108/ARA-03-2022-0052

Hasan, A., Anwar, W., Zhang, J. H., & Marques, A. (2025). Corporate tax avoidance and narrative disclosure tone: a developing country perspective. Meditari Accountancy Research, 33(1), 114-143. https://doi.org/10.1108/MEDAR-01-2024-2314

Hossain, M. S., Ali, M. S., Ling, C. C., & Fung, C. Y. (2024). Tax avoidance and tax evasion: current insights and future research directions from an emerging economy. Asian Journal of Accounting Research, 9(3), 275-292. https://doi.org/10.1108/AJAR-09-2023-0305

Izadkhasti, H. (2016). Analyzing the Impact of Corruption and Quality of Governance on Tax System Performance: A Dynamic Panel Data Approach. Iranian Development Economic Analysis, 4(1), 93-118.

Jalili, S., Ebrahimi Moghaddam, M., & Nazari Hosseini, S. H. (2024). The Relationship Between Assessed-Reported Tax Difference and Firm Risk with Attention to the Role of Institutional Shareholders. Journal of Accounting and Management Outlook, 7(94), 160-171.

Jamei, R., & Rahman, H. (2018). Investigating the Effect of Agency Costs on the Tax Gap with a Structural Equation Modeling Approach. Quarterly Journal of Empirical Accounting Research, 8(1), 185-209.

Kamasa, K., Nortey, D. N., Boateng, F., & Bonuedi, I. (2025). Impact of tax reforms on revenue mobilisation in developing economies: empirical evidence from Ghana. Journal of Economic and Administrative Sciences, 41(1), 1-15. https://doi.org/10.1108/JEAS-01-2022-0011

Kassa, E. T. (2022). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(8), 1-23. https://doi.org/10.1186/s13731-020-00142-4

Mirzaei, E., & Farsad Amanollahi, G. (2022). Identifying Effective Factors on Desirable Tax Governance in Iran. Journal of Accounting and Management Auditing Knowledge, 11(44), 297-308.

Motallebi, M., & Alizadeh, M. (2024). Investigating the Relationship Between Macroeconomic Variables and Tax Evasion Using Nonlinear Approaches. Journal of Stable Economy, 5(2), 151-181.

Nerré, B. (2008). Tax Culture: A Basic Concept for Tax Politics. Economic Analysis and Policy, 38(1), 153-167. https://doi.org/10.1016/S0313-5926(08)50011-7

Ofori, E., & Appiah, M. O. (2025). Multinational tax evasion and money laundering: examining the financial investigation system in Ghana. Journal of Money Laundering Control, 28(2), 442-462. https://doi.org/10.1108/JMLC-09-2024-0150

Osborne, R. E., Baughn, N., & Kriese, P. N. (2007). Bridging the Gap Between the Humanities and the Social Sciences. International Journal of the Humanities, 3(1), 61-66. https://doi.org/10.18848/1447-9508/CGP/v05i01/43465

Rahmani, A., Molanazari, M., & Arbabi Bahar, Z. (2015). Investigating the Relationship Between Assessed Tax Difference and Reported Tax with Tax Avoidance. Tax Research Journal, 23(25), 71-89.

Richardson, G. (2007). The Influence of Culture on Tax Systems Internationally: A Theoretical and Empirical Analysis. Journal of International Accounting Research, 6(1), 57-79. https://doi.org/10.2308/jiar.2007.6.1.57

Sheikhhasani, A., Faghihi, A., & Daneshfard, K. (2018). Pathology of Tax Policy-Making in the Islamic Republic of Iran: A Study of the Value Added Tax System. Tax Research Journal, 26(38), 131-165.

Siyam, H., Amin Rashti, N., Mehrabian, A., & Seifipour, R. (2023). Investigating Factors Affecting Tax Evasion in Hard-to-Tax Companies Using a Nonlinear Impact Method. Quarterly Journal of Applied Economics, 13(44), 19-35.

Sjursen, I. H. (2023). Accountability and taxation: Experimental evidence. Journal of Economic Behavior & Organization, 216(2), 386-432. https://doi.org/10.1016/j.jebo.2023.10.015

Taleb Nia, G., & Hesni Mogaddam, F. (2024). Designing a Corporate Tax Compliance Model with Attention to the Role of Government and the Mediating Role of Economic Conditions. Accounting and Auditing Research Quarterly, 16(62), 203-222.

Taleb Nia, G., & Movassagh, R. (2011). Major Reasons for the Difference Between Reported Profit and Final Taxable Profit of Legal Entities. Journal of Financial Accounting and Auditing Research, 11(3), 133-153.

Tarmidi, D., Suryati, A., & Purwaningsih, S. (2020). Tax Evasion: Impact of Internal and External Factors, An Individual Tax Payer Perception. International Journal of Academic Research in Business and Social Sciences, 10(5). https://doi.org/10.6007/IJARBSS/v10-i5/7240

Unda, L. A., Gong, Z., Benati, K., & Loh, C. M. (2023). Role expectations and shared accountability: A framework for school governance. Financial Accountability & Management, 39(4), 790-808. https://doi.org/10.1111/faam.12322

Zamani, L., Barzuyan Shirvan, S., Karimi Ja'fari, F., & Ansari, M. (2024). Investigating the Impact of Government Electronic Services on Tax Evasion with the Moderating Role of Information and Communication Technology. Tax Research Journal, 32(61), 170-218. https://doi.org/10.61186/taxjournal.32.61.170