اجتناب مالیاتی و برآورد سهم عدالت مالیاتی در شکاف مالیات شرکتهای بورسی ایران

Abrishami, V. , Momeni, M. , Araee, V. & Rabiei Mandejin, M. R. (2024). Tax collection based on tax justice with an e-government approach. Journal of Intelligent Marketing Management, 5(4), 403-423. https://doi.org/JABM.3.2.15564.350777  [In Persian].

Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.‏ https://doi.org/10.1108/JFRA-01-2020-0001.

Almasi, H., Ameli, A. & Hajmohamadi, F. (2014). The Study of Taxpayer’s Perceptions of Tax System’s Fairness and its Effect on Tax Compliance Behavior. Journal of Tax Research, 22 (22), 221-249. http://taxjournal.ir/article-1-420-fa.html. [In Persian].

Anaman, P. D., Ahmed, I. A., & Amanamah, R. (2024). Financial literacy, perceived justice in the tax system and tax compliance: A Sub-Saharan African perspective. SEISENSE Business Review, 4(1), 217-232.‏ https://doi.org/10.33215/wf4g1e04.

Apriani, R., Mulyani, S., & Setiawati, E. (2024). The Influence of Profitability and Leverage on Tax Avoidance in Food and Beverage Companies Registered on BEI in 2019-2023 (Tri Wulan III). JISIP (Jurnal Ilmu Sosial dan Pendidikan), 8(2), 1224-1234.‏ http://dx.doi.org/10.58258/jisip.v8i2.6722

Azizi, S. & Jokar, H. (2022). The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling. Journal of Accounting and Social Interests, 11(4), 123-156. https://doi.org/10.22051/jaasci.2022.34961.1618. [In Persian].

Bakhtiari, M. (2025) The Impact of Capital Intensity on Tax Avoidance in Companies Listed on the Tehran Stock Exchange. Quarterly Journal of Fiscal and Economic Policies, 13(49), 113-139. http://qjfep.ir/article-1-1662-en.html. [In Persian]. 

Bayat, M. (2024). The relationship between type of shareholders and cash flow ratio with tax avoidance with multivariate regression. Journal of Accounting and Management Vision, 7(90), 272-285. https://www.jamv.ir/article_201113.html.  [In Persian].

Bird, R. M., & Zolt, E. M. (2014). Redistribution via taxation: The limited role of the personal income tax in developing countries. Annals of Economics and Finance, 15(2), 625-683.‏ https://ideas.repec.org/a/cuf/journl/y2014v15i2birdzolt.html

Blinder. A.S.,(1973). Wage Discrimination: Reduced Form and Structural Estimates. Journal of Human Resources. 4(8), 436-455. https://doi.org/10.2307/144855. 

Chouaibi, J., Rossi, M., & Abdessamed, N. (2022). The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context. Competitiveness Review: An International Business Journal, 32(3), 326-349.‏ https://doi.org/10.1108/CR-04-2021-0062

Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business & Management, 8(1), 1953678.. https://doi.org/10.1080/23311975.2021.1953678

Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13-22.‏ https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf

Dudkanluy Milan, J. & Siddiqui, R. (2022). Investigating the Impact of Debt and Free Cash Flows on Tax Avoidance with Emphasis on the Role of Institutional Ownership. Journal of Tax Research, 29(52),131-152. http://dx.doi.org/10.52547/taxjournal.29.52.131 [In Persian].

Eskandari, A. & Darestan, S. (2022). The effect of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange. Journal of Accounting and Management Vision, 5(68), 108-125. https://www.jamv.ir/article_163440.html.  [In Persian].

Fahmi, Z., & Naibaho, E. A. B. (2025). The Impact of Profitability, Firm Size, and Leverage on Tax Avoidance: Moderating Role of Parent Company Location. Advances in Management and Applied Economics, 15(3), 1-2.‏ https://doi.org/10.47260/amae/1532

Fakhar, M., Faghani Makrani, K. & Fazeli, N. (2023). Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model. Accounting and Auditing Research, 15(59), 63-86. https://doi.org/10.22034/iaar.2023.185327. [In Persian].

Fallah Sougheh, A., Kheradyar, S., Pourali, M. R. & Samadi Largani, M. (2023). the Factors Affecting Tax Avoidance Using Linear Regression Equations. Journal of Management Accounting and Auditing Knowledge, 12(45), 533-544. https://www.jmaak.ir/article_23524.html [In Persian].

Geraeinezhad, Gh. & Chapardar, E. (2012). A Survey On The Determinants Of Tax Revenue In Iran. Journal Of Financial Economics (Financial Economics And Development), 6(20), 69-92. https://dorl.net/dor/20.1001.1.25383833.1391.6.20.3.3 [In Persian].

Ghavi Panjeh, R. & Gharib, H. (2018). The Relationship between Financial Constraints and Tax Avoidance. Quarterly Journal of Fiscal and Economic Policies, 6(21), 159-182. http://qjfep.ir/article-1-855-fa.html [In Persian].

Haghighi fashi, S., Banimahd, B., Ohadi, F., & Hemmati, B. (2021). Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance. Journal Of Accounting Knowledge And Management Auditing, 9(33 ), 41-59. https://www.jmaak.ir/article_15629.html  [In Persian].

Hossain, M. S., Ali, M. S., Islam, M. Z., Ling, C. C., & Fung, C. Y. (2024). Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy. Asian Review of Accounting, 32 (5), 759–780. https://doi.org/10.1108/ARA-08-2023-0238.

Hossain, M. S., Ali, M. S., Islam, M. Z., Safiuddin, M., Ling, C. C., & Fung, C. Y. (2025). The nexus of firms characteristics and tax avoidance–do independent directors have a role? Evidence from Bangladesh. Journal of Accounting in Emerging Economies, 15(3), 623-644.‏ https://doi.org/10.1108/JAEE-03-2024-0120.

Kazemiolum, M., Khotanlou, M. & Sohrabi, A. (2025). The impact of accounting information quality on tax avoidance based on political relations. (e226069). Accounting and Auditing Research, Articles in Press, Accepted Manuscript, Available Online from 28 July 2025. https://www.iaaaar.com/article_226069.html  [In Persian].

Lucut Capras, I., Achim, M. V., & Mara, E. R. (2024). Is tax avoidance one of the purposes of financial data manipulation? The case of Romania. The Journal of Risk Finance, 25 (4), 588–601.‏ https://doi.org/10.1108/JRF-11-2023-0273.

Machado, J. & Mata, J. (2005). Eounterfactual decomposition of changes in wage distribution using quantile regression, Journal of Applied Econometrics, 445-465. https://doi.org/10.1002/jae.788   

Mediaty, M., Habbe, A. H., & Awaluddin, M. R. (2024). Effect of Transfer Pricing, Profitability, and Leverage on Tax Avoidance. Advances In Social Humanities Research, 2(2), 134-141. http://dx.doi.org/10.29103/micolls.v3i-.540

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Namazian, A. , Pourheidari, O. & Zeinali, H. (2021). Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption. Accounting and Auditing Review, 28(3), 507-532. https://doi.org/10.22059/acctgrev.2021.313990.1008470. [In Persian].

Oaxaca, R., (1973). Male-Female Wage Differentials in Urban Labor Markets. International Economic Review. 14, 693–709. https://doi.org/10.2307/2525981

Pratiwi, S. A. D. & Fauzan, F. (2025). The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period). Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(1), 1594-1612.‏ DOI: https://doi.org/10.31538/iijse.v8i1.6073.

Qaderi, B. , Kafami, M. & Karimi, F. (2018). The Effect of Financial and Non-Financial Firms Characteristics on Tax Gap. Journal of Accounting and Management Vision, 1(2), 1-16. https://www.jamv.ir/article_74172.html?lang=en [In Persian].

Saeidi, A. & hosseini, R. (2024). Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance listed firms on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 7(91), 186-199. https://www.jamv.ir/article_203268.html. [In Persian].

Saez, E., & Zucman, G. (2016). Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data. The Quarterly Journalof Economics, 131(2), 519-578. https://doi.org/10.1093/qje/qjw004.

Sandag, E. C., Rotinsulu, C. N. M., Tandiawan, V., & Rinaldi, M. (2022). Profitability and company size have a strong influence on tax avoidance. Al-Kharaj: Journal of Islamic Economic and Business, 4(2), 23-39. https://doi.org/10.24256/kharaj.v4i2.3602

Sari, P. I. P., & Ramli, A. H. (2023). The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022: Case Study of a Manufacturing Company in the Raw Materials Sector. Jurnal Ilmiah Akuntansi Kesatuan, 11(3), 625-636.‏ https://doi.org/10.37641/jiakes.v11i3.2074

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Suciarti, C., Suryani, E., & Kurnia, K. (2020). The effect of leverage, capital intensity and deferred tax expense on tax avoidance. Journal of Accounting Auditing and Business, 3(2), 2-38. https://doi.org/10.24198/jaab.v3i2.28624

Taheri M, Jalili M. (2023). Tax Avoidance and its Relationship with Manager Overconfidence and Audit Committee Characteristics. Journal of Tax Research, 31 (57), 29-50. http://dx.doi.org/10.61186/taxjournal.31.57.2.  [In Persian].

Yahaya, K. A., & Yusuf, K. (2020). Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Journal of  Administration Business, 9(2), 101-111.‏ https://doi.org/10.14710/jab.v9i2.30512

Zare, A., Afshani, S., Eslami, H., Totonchi, J. & Ruhani, A. (2022). Qualitative Exploration of the Social Context of the Tax Payment Process. Journal of Applied Sociology, 33(3), 29-50. https://doi.org/10.22108/jas.2022.131606.2228 . [In Persian].