Specialized Scientific Quarterly Journal of Accounting Strategies

Editor’s Note

Haider Rabiei

Volume 2, Issue 8 , December 2025, Pages 1-1

Abstract

With great pleasure, the eighth issue of the journal Accounting Strategies is presented to the academic community, researchers, university professors, and professionals in the fields ... Read More

The interplay of sustainability, corporate green accounting and corporate financial performance

Alireza Heydari; ali lalbar

Volume 2, Issue 8 , December 2025, Pages 1-24

Abstract

Corporate green accounting, as a new approach in accounting, evaluates and reports the environmental effects of economic and commercial activities and plays an important role in promoting ... Read More

The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management.

Zahra Mohammadpour Kengagr; seyadeh mahbobeh jafari

Volume 2, Issue 8 , December 2025, Pages 25-46

Abstract

Objective: The recent strategic shift of firms toward the accumulation of financial assets has highlighted the phenomenon of corporate financialization in the management of capital ... Read More

Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth

Mohammad Reza Mehrabanpour; Haider Rabiei

Volume 2, Issue 8 , December 2025, Pages 47-90

Abstract

The growth of corporate assets is considered one of the key indicators for evaluating management performance and the financial position of economic entities. Various factors, including ... Read More

Accounting for the Impact of Agriculture and Forestry on Environmental Quality

Fatemeh Arbabi

Volume 2, Issue 8 , December 2025, Pages 91-111

Abstract

A framework has been developed to adjust sectoral accounts for the purpose of estimating the environmental externalities of agriculture and forestry in the UK, as a basis for national ... Read More

An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act

Maryam Sohrabi; ghazaleh Jafari; Mahsa Ghasemi; Faezeh Yarali

Volume 2, Issue 8 , December 2025, Pages 112-147

Abstract

Income tax is considered one of the most significant fiscal policy tools for governments to secure public financial resources, ensure equitable income distribution, and guide economic ... Read More

An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran

kobra sohrabi; Laeya Misolo; Zahra Alimadadi

Volume 2, Issue 8 , December 2025, Pages 148-163

Abstract

Allowable tax expenses constitute one of the most important elements in the process of determining taxable income and play a fundamental role in the accurate calculation of taxpayers’ ... Read More Allowable tax expenses constitute one of the most important elements in the process of determining taxable income and play a fundamental role in the accurate calculation of taxpayers’ tax liabilities. In the Iranian tax system, Articles 147 and 148 of the Direct Taxes Law establish the legal framework for the recognition, acceptance, and classification of such expenses. According to these provisions, expenses are considered allowable when they are reasonable and customary, supported by valid documentation, and incurred directly for the purpose of generating the taxpayer’s income within the same fiscal period. The primary objective of recognizing such expenses in tax regulations is to prevent taxation on gross income and to promote balance and fairness within the tax system. This article adopts a descriptive–analytical approach to examine the concept of allowable tax expenses, the conditions for their acceptance, their major categories, and their distinction from non‑allowable expenses. In this regard, the provisions of Articles 147, 148, and 149 of the Direct Taxes Law are analyzed, and several relevant categories—including employment expenses, rent, insurance costs, advertising expenditures, research and development expenses, depreciation of assets, allowable losses, and certain special cases—are discussed. Furthermore, the study emphasizes the importance of proper documentation, compliance with legal requirements, and the direct relationship between expenses and the taxpayer’s economic activities in the acceptance of such expenses for tax purposes. The findings indicate that taxpayers’ awareness of the regulations governing allowable tax expenses, along with strict compliance with legal requirements, can reduce tax disputes, enhance financial transparency, and improve the management of tax obligations. Ultimately, the proper utilization of legal provisions related to allowable expenses can contribute not only to reducing taxpayers’ tax burden but also to improving the efficiency of the tax system and strengthening financial discipline in economic activities.

Volume & Issue: Volume 2, Issue 8 - Serial Number 10, December 2025, Pages 1-163

Editor’s Note

Abstract

The interplay of sustainability, corporate green accounting and corporate financial performance

Abstract

The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management.

Abstract

Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth

Abstract

Accounting for the Impact of Agriculture and Forestry on Environmental Quality

Abstract

An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act

Abstract

An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran

Abstract