Volume 29 (2024)
Volume 28 (2023)
Volume 27 (2022)
Volume 26 (2021)
Volume 25 (2020)
Volume 24 (2019)
Volume 23 (2018)
Volume 22 (2017)
Volume 21 (2016)
Volume 20 (2015)
Volume 19 (2014)
Volume 18 (2013)
Volume 17 (2012)
Volume 16 (2011)
Volume 15 (2010)
Volume 14 (2010)
Volume 13 (2009)
Volume 12 (2008)
Volume 11 (2008)
Volume 10 (2008)
Volume 9 (2007)
Volume 8 (2006)
Volume 7 (2005)
Volume 6 (2004)
Volume 5 (2003)
Volume 4 (2002)
Volume 3 (2001)
Volume 2 (2000)
Volume 1 (1995)
Financial Economics
Analysis of the effect of Deepening Financial Institutions and Markets on Tax Evasion in Iran

Ahmadreza Ahmadi; Mohammad Boushehri

Articles in Press, Accepted Manuscript, Available Online from 18 November 2024

https://doi.org/10.22054/ijer.2024.81241.1299

Abstract
  The expansion and deepening of the financial sector as one of the most important sectors of the economy of any country can affect tax evasion. In the present study, first, the relative size of tax evasion was calculated using the MIMIC method, which indicates an average of 8.1% in Iran's economy. ...  Read More

Financial Economics
The Effect of Income Tax and Financial Costs on Corporate Capital Structure

Ali Nassiri Aghdam; Mahtab Moradzadeh

Volume 29, Issue 100 , October 2024, , Pages 115-152

https://doi.org/10.22054/ijer.2024.77702.1254

Abstract
  The leverage ratio reflects a company’s relative reliance on capital and debt. Higher leverage ratios, indicating greater dependence on debt relative to equity, ceteris paribus, increase the firm’s financial risks. The present study examined the effect of income tax and deductible financial ...  Read More