واکاوی عوامل فناورانه، قانونی، عملیاتی و راهبردی مؤثر بر شفافیت مالی در مدیریت مالیات کسب‌وکارهای دیجیتال

Abbaszadeh, M., Fadaei, M., Maftounian, M., & Babaei Kalarijani, M. (2016). Examining the Relationship between Financial Transparency and Tax Avoidance with Regard to Institutional Ownership of Companies. Financial Economics, 10(35), 45-74. https://dorl.net/dor/20.1001.1.25383833.1395.10.35.3.1

Adeli, O., & Abtah, V. (2023). The Effect of Financial Leverage and Firm Size on Tax Management in Companies Listed on the Tehran Stock Exchange. Proceedings of the 8th National Conference on Modern Research in Humanities, Economics and Accounting of Iran, Tehran. https://civilica.com/doc/1832802

Aghaei, M. A., Hasani, H., & Asadi, Z. (2016). The Importance of the Internal Information Environment for Tax Avoidance in Companies Listed on the Tehran Stock Exchange. Financial Accounting Research, 8(4), 17-36. https://doi.org/10.22108/far.2016.21425

Akter, S., Michael, K., Uddin, M. R., McCarthy, G., & Rahman, M. (2022). Transforming Business Using Digital Innovations: The Application of AI, Blockchain, Cloud and Data Analytics. Annals of Operations Research, 1-33. https://doi.org/10.1007/s10479-022-04674-w

Arabzadeh, M., Safari Gerayli, M., Hooshmandnia, A., & Azinmehr, S. (2022). Examining the Effect of Tax Transparency on Mental Accounting in Organizational Tax Payment. Proceedings of the 7th National Conference on Modern Research in Management, Economics and Accounting of Iran, Tehran. https://civilica.com/doc/1553108

Bashirimanesh, N., Vaghfi, S. H., & Ziaei, M. (2021). The Effect of Managers' Personality Characteristics on Tax Management. Proceedings of the 1st International Conference on the Leap of Management, Economics and Accounting Sciences, Sari. https://civilica.com/doc/1463661

Bassey, E., Mulligan, E., & Ojo, A. (2022). A Conceptual Framework for Digital Tax Administration: A Systematic Review. Government Information Quarterly, 39(4), 101754. https://doi.org/10.1016/j.giq.2022.101754

Bunn, D., Asen, E., & Enache, C. (2020). Digital Taxation around the World. https://taxfoundation.org/research/all/global/digital-taxation

Chen, Z., Xiao, Y., & Jiang, K. (2023). The Impact of Tax Reform on Firms' Digitalization in China. Technological Forecasting and Social Change, 187, 122196. https://doi.org/10.1016/j.techfore.2022.122196

Cheraghi, G., & Nazari, D. (2017). The Relationship between Article 169 bis of the Direct Taxes Act and Tax Information Transparency. Proceedings of the 1st National Conference on the Role of Accounting, Economics and Management, Tabriz. https://civilica.com/doc/695016

de la Vega, D. A. G., & Jarrin, F. A. R. (2025). Taxation in the Digital Sector: Challenges and Opportunities for Tax and Economic Law. Revista Calamo(23), 48-64. https://doi.org/10.61243/calamo.23.465

Gallemore, J., & Labro, E. (2015). The Importance of the Internal Information Environment for Tax Avoidance. Journal of Accounting and Economics, 60(1), 149-167. https://doi.org/10.1016/j.jacceco.2014.09.001

Ghasemi Bonabari, H., & Goudarzi, E. (2025). Organizational Challenges and Management of Tax Collection Complexities in Iran. Public Service Management Studies, 3(7), 205-242. https://doi.org/10.22054/spsa.2025.89169.1078

Ghezzi, A., & Cavallo, A. (2020). Agile Business Model Innovation in Digital Entrepreneurship: Lean Startup Approaches. Journal of Business Research, 110, 519-537. https://doi.org/10.1016/j.jbusres.2018.06.013

Guo, Y., Zou, T., & Shan, Z. (2022). Taxation Strategies for the Governance of Digital Business Model: An Example of China. Frontiers in psychology, 13, 1013228. https://doi.org/10.3389/fpsyg.2022.1013228

Hassas Yeganeh, Y., Behshour, E., & Shokri Kiani, M. (2018). The Relationship between Financial Reporting Transparency and the Effective Tax Rate. Financial Accounting and Auditing Research, 10(38), 1-30. https://sanad.iau.ir/Journal/faar/Issue/47242

Heidari, H., Rahimi, F., & Shahsavandi, E. (2022). The Effect of Iran's Tax System on Foreign Direct Investment with Emphasis on Tax Transparency. Scientific Quarterly of Economic Jurisprudence Studies, 4(4), 267-286. https://doi.org/10.22034/ejs.2023.357644.1281

Karimi, S., Mohammadi, A., Motaghi, A., & Arab-Salehi, M. (2022). Presenting a Model for Determining Corporate Tax Transparency Scores Using the AHP Method. Tax Research Journal, 30(55), 79-106. http://taxjournal.ir/article-1-2196-fa.html

Kazemizadeh Farnoud, M., & Pourkarim, Y. (2024). Examining the Relationship between Corporate Tax Management and Tax Accounting Quality with the Moderating Role of Corporate Governance System. Accounting and Social Interests, 14(4), 155-182. https://doi.org/10.22051/jaasci.2024.47954.1868

Muhammad, S. N., Hussain, N. H. C., & Nasir, N. E. M. (2024). Analyzing the Research Landscape on Digital Tax: A Bibliometric Analysis of Digital Tax Worldwide. Information Management and Business Review, 16(2), 86-98. https://doi.org/10.22610/imbr.v16i2(I).3824

Mwencha, P. M. (2019). Taxation of Electronic Commerce: A Commentary. In Financing for Development (pp. 120-142). https://doi.org/10.1007/978-981-10-6277-3_32

Olamide, A. A. L., Olugbenga, A. F., Salome, E. N., & Kolawole, T. O. (2024). Taxation Issue in a Digital Economy: An Overview and Perspective of Selected Countries. Public Administration and Regional Studies, 17(1), 241-254. https://doi.org/10.47743/pars.2024.17.1.6847

Ouyang, J., Liu, S., & Li, H. (2023). How Does the Development of Digital Finance Affect Small Business Tax Compliance? Empirical Evidence from China. China Economic Review, 80, 101971. https://doi.org/10.1016/j.chieco.2023.101971

Rahmani, A., & Arbabi, Z. (2014). The Relationship between the Difference between Assessed and Declared Tax and Earnings Management. Empirical Accounting Research, 3(4), 61-83. https://doi.org/10.22051/jera.2014.618

Rezaeinejad, F., Salehi, M., Hemmatfar, M., & Janani, M. H. (2021). Presenting a Conceptual Model of E-Commerce Tax Capacity and Internet Sales Tax in Identifying, Measuring, and Preventing Tax Avoidance. Tax Research Journal, 29(50), 87-114. http://taxjournal.ir/article-1-2025-fa.html

Salimi, A., Bakhshi, A. H., & Alimi, A. (2024). The Effect of Taxation on the Digital Economy and Online Businesses. Proceedings of the 11th International Conference on Management and Accounting of Iran, Hamedan. https://civilica.com/doc/2204389

Smit, A., Smit, R., & Stiglingh, M. (2020). The Relationship between Tax Transparency and Tax Avoidance. South African Journal of Accounting Research, 34(3), 1-21. https://doi.org/10.1080/10291954.2020.1729580

Srivastava, D. K. (2018). Taxation of E-Commerce: Problems and Possible Solutions. In Contemporary Issues in International Law (pp. 447-457). Springer. https://doi.org/10.1007/978-981-10-6277-3_32

Teixeira, I. L., & Paiva, I. S. (2018). Electronic Commerce and Actual Problems of Taxation. In User Innovation and the Entrepreneurship Phenomenon in the Digital Economy (pp. 72-90). IGI Global. https://doi.org/10.4018/978-1-5225-2826-5.ch004

Tien, S., Zhihong, W., & Sebahattin, D. (2022). Overconfidence and Tax Avoidance: The Role of CEO and CFO Interaction. Journal of Accounting and Public Policy, 37(3), 241-253. https://doi.org/10.1016/j.jaccpubpol.2018.04.004

Zhou, S., Zhou, P., & Ji, H. (2022). Can Digital Transformation Alleviate Corporate Tax Stickiness: The Mediation Effect of Tax Avoidance. Technological Forecasting and Social Change, 184, 122028. https://doi.org/10.1016/j.techfore.2022.122028