Number of Articles: 6
Editor’s Note
Volume 2, Issue 9 , March 2026, Pages 1-1
Abstract
Editor’s Note Transitioning Toward Transparency: The Strategic Intersection of Accounting and the Intelligent Tax System As we approach the winter of 2025, with the country’s ... Read More
An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations
Volume 2, Issue 9 , March 2026, Pages 1-22
Abstract
In the complex environment of modern business, financial accounting and tax accounting are recognized as the two primary pillars of organizational information systems. Despite their ... Read More
A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects
Volume 2, Issue 9 , March 2026, Pages 23-48
Abstract
Property tax, as a direct instrument within the tax system, plays a fundamental role in securing stable government revenues, controlling the concentration of wealth, and regulating ... Read More
Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion
Volume 2, Issue 9 , March 2026, Pages 49-70
Abstract
Tax evasion, as one of the fundamental challenges in economic systems, leads to a reduction in government revenues and disruption of social justice. The aim of this research is to explain ... Read More
Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems
Volume 2, Issue 9 , March 2026, Pages 71-90
Abstract
Tax accounting, as the connecting link between financial reporting standards and legal requirements, plays a key role in economic transparency and the management of tax risks. The main ... Read More
Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability
Volume 2, Issue 9 , March 2026, Pages 91-112
Abstract
This research aims to analyze the capacities of the Direct Tax Law in the field of rental income tax and its role in tax justice and housing market regulation. The primary problem addressed ... Read More
An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight
Volume 2, Issue 9 , March 2026, Pages 113-130