The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan

Abdul Hamid, A.R. Abdullah, A., Mohandes, S.R., and Singh, B. (2016). “The Practices of Corporate Social Responsibility among Constructing Companies in Malaysia”, International Journal of Applied Sciences, 12(7), 742-755.10.19026/rjaset.12.2750Search in Google Scholar

Askari, A. (2013). “Dissection of the Tax Reform of the Country”, Challenges, Programs and the Tax System operation, 1(2), 85-120.Search in Google Scholar

Azarniyoosh, H. and Majidi, M.J. (2016). “Investigating the Reasons of Difference between Taxable Income and Income Assessed by Tax Authorities (A Case Study: The Tax Offices in Yazd Province)”, International Journal of Humanities and Cultural Studies, April Special Issue, 642-649.Search in Google Scholar

Babajani, J. (2014). “The Role of Information Accounting in the Acceleration of Tax Receiving process from the Perception of Financial Experts”, Experimental Research in Accounting, 3(10), 1-20.Search in Google Scholar

Hosseini, A., Nasrollahi, Z., and Abtahi, S.Y. (2015). “Review of Underground Economy Developments in Iran”, Journal of Novel Applied Sciences, 4(3), 351-359.Search in Google Scholar

Kapranova, L., Stankevičius, A., Simanaviciene, Z., and Lukšaitė, A. (2016), “Tax Morale and Tax Evasion: Theoretical Insights”, Public Security and Public Order, 16, 80-95.Search in Google Scholar

Kbiladze, T. (2016). Tax Burden for the Companies in Georgia, Management Theory and Studies for Rural Business and Infrastructure Development, 38(1), 28-35.10.15544/mts.2016.3Search in Google Scholar

Khani, A., Imani, K., and Molaei, M. (2013). “Investigating the Relationship between the Industry Expertise of Auditor and Tax Avoidance of Companies Listed in Tehran Stock Exchange Journal of Audit Science, 13(51), 43-68.Search in Google Scholar

Kondelaji, H., Sameti, A., and Moayedfar (2016). “Analyzing Determinants of Tax Morale based on Social Psychology Theory: Case study of Iran”, Iranian Economic Review, 20(4), 581-598.Search in Google Scholar

Madugba, J.U., Ekwe, M.C. and Kalu, J.M. (2015). “Corporate Tax and Revenue Generation: Evidence from Nigeria”, Journal of Emerging Trends in Economics and Management Sciences, 6(5), 333-339.Search in Google Scholar

Mousavi, S.E. (2015). “A Survey in the Status of Instrumental, Diagnostic and Certain Taxes”, Teknologi Tanaman, 12, Supp (2), 351-354.Search in Google Scholar

Nabizadeh, H.R. (2001). Investigating Information Content of the Elements of Financial Statements based on Tax Laws from the Perception of Stakeholders, MSc Thesis, Faculty of Management and Accounting, University of Tehran.Search in Google Scholar

Noravesh, I., Dianati Dilami, Z., and Bazaz, M.S. (2007) “The Impact of Culture on Accounting: does Gray’s Model Apply to Iran?”, Review of Accounting and Finance, 6(3), 254-272.10.1108/14757700710778009Open DOISearch in Google Scholar

OECD (2016). Development Co-operation Report 2016: The Sustainable Development Goals as Business Opportunities, OECD Publishing, Paris.http://dx.doi.org/10.1787/dcr-2016-en10.1787/dcr-2016-enOpen DOISearch in Google Scholar

Sedeh, S.A., and Moradi, M.A. (2016), “Studying the Role of Professional Conduct of Tax Auditors in Reducing Tax Evasion from the Viewpoint of Isfahan Tax Affairs Experts”, International Business Management, 10(19), 4460-4469.Search in Google Scholar

Zarandi, F. and Salimi, F. (2016). “Studying the Impediments and Problems of Taxation from Agency Offices and Branches of Foreign Companies in Iran”, Journal of Administrative Management, Education and Training, 12(4), 459-470.Search in Google Scholar

Zayer, A. (2009). “The Status of Simplification in Tax Reform Plans: Global Experience and the Challenges for the Iranian Tax System”, Journal of Tax Research, 17(6), 157-184.Search in Google Scholar