تدوین مدل کیفی سیاست مالیاتی از طریق ادغام فناوری بلاک‌چین در سیستم مالیاتی

Akinrinde, A. (2024). Cryptocurrency Investments and Taxation: Analyzing Global Responses by Tax Authorities.

Ali Bejjar, M., & Siala, Y. (2024). The Impact of Blockchain Technology on the Financial Audit. In. https://doi.org/10.4018/979-8-3693-1678-8.ch012

Allahyari Fard, A., & Parvin, K. (2024). Regulation of Value-Added Tax and Cryptocurrency Speculation in the European Union. Judiciary Law Journal, 88(126), 139-165. https://doi.org/10.22106/jlj.2024.2000811.5268

Almadadha, R. (2024). Blockchain Technology in Financial Accounting: Enhancing Transparency, Security, and ESG Reporting. Blockchains, 2, 312-333. https://doi.org/10.3390/blockchains2030015

Anomah, S., Ayeboafo, B., Aduamoah, M., & Agyabeng, O. (2024). Blockchain Technology Integration in Tax Policy: Navigating Challenges and Unlocking Opportunities for Improving the Taxation of Ghana's Digital Economy. Scientific African, 24, e02210. https://doi.org/10.1016/j.sciaf.2024.e02210

Asante Boakye, E., Zhao, H., Kwame Ahia, B. N., & Adu-Damoah, M. (2025). Modeling the adoption enablers of blockchain technology-based supply chain financing: An integrative dual DOI-TOE analysis. Journal of the International Council for Small Business, 1-22. https://doi.org/10.1080/26437015.2024.2448980

Biriuk, D., & et al. (2024). The Role of Blockchain Technologies in Changing the Structure of the Financial and Credit System. Theoretical and Practical Research in Economic Fields, 15(2), 425-438. https://doi.org/10.14505/tpref.v15.2(30).20

Cipollini, C. (2024). Crypto Staking Taxation Across Selected Countries: A Critical Evaluation. Intertax, 52(2), 118-138. https://doi.org/10.54648/TAXI2024019

Cui, J., Gao, L., & Wang, Y. (2024). The Impact of Cryptocurrency Exposure on Corporate Tax Avoidance Among US Listed Companies. J. Risk Financial Manag., 17, 488. https://doi.org/10.3390/jrfm17110488

Gharib, M., Darabi, R., & Hamidian, M. (2024). A Conceptual Framework for Data Governance and Management in Digital Taxation: A Systematic Review for Electronic Invoices. Tax Research Journal, 32(62), 45-94. https://doi.org/10.61186/taxjournal.32.62.45

Hashemi Jouybari, S. R., Hosseini, S. M., & Abedi, H. (2025). An Integrated Framework of Artificial Intelligence and Blockchain for Enhancing Transparency and Efficiency in Financial Reporting and Auditing of Islamic Banks in the Digital Economy Context.

Judijanto, L., Wahyu Budiaji, I., & Fkun, E. (2024). BLOCKCHAIN TECHNOLOGY AND THE FUTURE OF TAX ADMINISTRATION: OPPORTUNITIES AND RISKS. Finance & Accounting Research Journal, 2(2), 262-270. https://doi.org/10.51594/farj.v6i2.824

Kooshanfar, F. (2023). The Impact of Digital Currency on Accounting and Management Under Blockchain Architecture. The 7th International Conference on Management, Accounting, Banking, and Economics of Iran, Mashhad.

Liao, K., Lin, L., & Sun, Y. (2025). Blockchain adoption and corporate financial reporting quality. Journal of Accounting and Public Policy, 49, 107265. https://doi.org/10.1016/j.jaccpubpol.2024.107265

Mahmoudi Shokouh, J. E. S. A., Sadeghi, Z. A., & Shakibaie, A. (2024). Investigating the Effects of Issuing National Digital Currency on Iran's Monetary Policies Using the System Dynamics Method. Economic Research (Sustainable Growth and Development), 24(1), 119-134.

Nembe, J., Atadoga, J., Adelakun, B., Odeyemi, O., & Oguejiofor, B. (2024). LEGAL IMPLICATIONS OF BLOCKCHAIN TECHNOLOGY FOR TAX COMPLIANCE AND FINANCIAL REGULATION. Finance & Accounting Research Journal, 6, 262-270. https://doi.org/10.51594/farj.v6i2.824

Pandey, K., Yadav, S. S., & Sharma, S. (2023). Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach. J. Adv. Manag. Res., 896-919. https://doi.org/10.1108/JAMR-02-2023-0025

Pellegrino, A., & Stasi, A. (2024). Critical Factors in Adopting Blockchain Technology in Value-Added Tax Systems. Journal of Sustainability Research, 6(2), e240023. https://doi.org/10.20900/jsr20240023

Pwc. (2023). Corporate - Taxes on corporate income. https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income

Qanouni Shishvan, V., Elahi, S., Dorri Nougorani, S., & Yazdian Varjani, A. (2024). Blockchain-Based Value Added Tax System: A Systematic Review. Financial Research, 26(2), 210-231. https://doi.org/10.22059/frj.2023.353580.1007432

Sadeghi, M., & Ayati Najafabadi, S. M. (2024). Legal Challenges of Decentralized Finance (DeFi). Modern Technologies Law Journal, 5(10), 165-182. https://doi.org/10.22133/mtlj.2024.446576.1306

Seddighi, A. M. (2025). Application of Blockchain in Enhancing Transparency and Security of Financial Reporting: A Systematic Review Study. Experimental Accounting Research.

Seyedbagheri, F., Torabi Farsani, N., & Sadeghi, R. (2023). Identifying Operational Strategies for the Application of Blockchain Technology in the Prosperity of Iran's Tourism. Tourism and Development, 12(1), 277-294. https://doi.org/10.22034/jtd.2022.324849.2551

Yu, J. (2024). Exploration of the application of blockchain in e-government: Opportunities and risks coexist. Information Services & Use, 44(3), 255-266. https://doi.org/10.3233/ISU-240013

Zhang, X., Zhang, Y., Liu, X., & Wang, R. (2025). Blockchain-Based Intelligent Risk Management Decision Support System for Supply Chain Financing. International Journal of Intelligent Information Technologies (IJIIT), 21(1), 1-24. https://doi.org/10.4018/IJIIT.369153