عوامل اثرگذار بر درآمد مالیاتی و برآورد روند ضمنی تلاش مالیاتی در ایران

Amadeh, H., Mehregan, N., Haghani, M. & Hadad, M. (2013). Estimation of Gas Oil Demand Function in Iranian Agriculture Sector Using Structural Time Series Approach. Economics Research, 13(51), 53-80.  [In Persia]

Aminrashti N, Fahimifar F, Siamiaraghi E. (2011) Measuring Tax Effort (A Case Study of the Middle- Income Countries). J Tax Res 2011; 19 (10) :75-96. [In Persian]

Amirmoeini M, Mohammadi T, Khorsandi M. (2014) Modeling Electricity Demand in the Industrial Sector in Iran: An Structural Time Series Model. The Journal of Economic Modeling Research (JEMR), 5 (18), 87-117. [In Persian]

Arabmazar, A. (2019). Tax Effort. Encyclopedia of Economics, 2(2), 1-1. [In Persian]

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Bornhorst, F., Gupta, S. & Thornton, J. (2009). Natural resource endowments and the domestic revenue effort. European Journal of Political Economy, 25(4), 439-446.

Brun, J. F. & Diakite, M. (2016). Tax potential and tax effort: An empirical estimation for non-resource tax revenue and VAT’s revenue.

Chettri, K. K., Bhattarai, J. K. & Gautam, R. (2023). Determinants of Tax Revenue in South Asian Countries. Global Business Review, 09721509231177784.

Dalamagas, B., Palaios, P. & Tantos, S. (2019). A new approach to measuring tax effort. Economies, 7(3), 77.

Geraeinezhad, GH. & Chapardar, E. (2012). A Survey on the Determinants of Tax Revenue in Iran. Financial Economics, 6(20), 69-92. [In Persian]

Ghetmiri, M. A. & Eslamlouian, K. (2008). Tax Effort in Iran in Comparison with Selected Developing Countries. Journal of Economic Research (Tahghighat- E- Eghtesadi), 43(2), 163-186. [In Persian]

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Imani Barandagh, M., Piri, P. & ghorbani, T. (2016). Analysis of Factors Affecting Tax Quality Based on Analytical Hierarchy Process (AHP). Empirical Research in Accounting, 6(2), 47-63. [In Persian]

Karimi Moughari, Z. & Gholamreza, M. (2018). Influence of Development Indicators on the Tax Revenues of Iran (Co-integration Approach). Economic Growth and Development Research, 9(33), 157-182. [In Persian]

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Khodabakhshi, A. & Yarmohammadi, Z. (2022). Investigating the Capacity and Tax Effort in Terms of GDP with Oil and without Oil in Iran. Public Sector Economics Studies, 1 (1), 1-22. [In Persian]

Kim, S. (2007). A more accurate measurement of tax effort. Applied Economics Letters, 14(7), 539-543.

Le, T. M., Moreno-Dodson, B. & Bayraktar, N. (2012). Tax capacity and tax effort: Extended cross-country analysis from 1994 to 2009. World Bank Policy Research Working Paper, (6252).

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Mahdavi, S. (2008). The level and composition of tax revenue in developing countries: Evidence from unbalanced panel data. International Review of Economics & Finance, 17(4), 607-617.

Minh Ha, N., Tan Minh, P. & Binh, Q. M. Q. (2022). The determinants of tax revenue: A study of Southeast Asia. Cogent Economics & Finance, 10(1), 2026660.

Mohammadi Shirkolaei, M. Z., Jafari Samimi, A., Karimi Potanlar, S. & Tehranchian, A. M. (2016). The Effect of Globalization on Tax Capacity and Tax Effort in Selected Countries: Panel Threshold Model Approach. Macroeconomics Research Letter, 11(22), 159-183. [In Persian]

Mousavi Jahromi, Y. & Zayer, A. (2008). Comparison of the performance of two decision-making models with multiple criteria Case study: Ranking of the country's provinces based on factors affecting tax capacity. Journal of Economics, 8(4), 15-44. [In Persian]

Mousavi jahromi, Y., mehrara, M. & Totonchi, S. (2020). Evaluating the Most Important Factors Effecting Direct Taxes in Iranian Economy with TVP-DMA and TVP-FAVAR Models Approach. Journal of Applied Economics Studies in Iran, 9(34), 39-75. [In Persian]

Nobahar, E., Pourebadollahan Covich, M. & Mashmul, N. (2022). Investigating the Effectiveness of Determinant Factors of Tax Revenues in Iranian Provinces: A Spatial Panel Approach. Quarterly Journal of Applied Theories of Economics, 9(2), 191-222. [In Persian]

Pajooyan, J. & Darvishi, B. (2010). The Structural Reforms in Iran’s Tax System. Journal of Tax Research, 18(8), 9-48. [In Persian]

Panahi, H., Fallahi, F. & Mardomdar, S. (2017). Comparison of the Effect of Good Governance on Tax Revenues in Developing and Developed Countries. Iranian Economic Development Analyses, 5(1), 81-99. [In Persian]

Piancastelli, M. & Thirlwall, A. P. (2021). The determinants of tax revenue and tax effort in developed and developing countries: theory and new evidence 1996-2015. Nova Economia, 30, 871-892.

Piancastelli, M. (2001). Measuring the tax effort of developed and developing countries: Cross country panel data analysis-1985/95.

Saptono¹, P. B. & Mahmud, G. (2021). Macroeconomic determinants of tax revenue and tax effort in Southeast Asian countries.

Sen Gupta, A. (2007). Determinants of tax revenue efforts in developing countries.

Shakeri, A., Mohammadi, T. & Jahangard, E. (2010). Quarterly Energy Economics Review, 7 (25), 1-31. [In Persian]

Tamizi, A. R. (2018). Investigating determinants of tax revenues in Iran: A Bayesian Econometric Approach. Quarterly Journal of Quantitative Economics, 15(1), 225-244. [In Persian]

Teera, J. M., Hudson, J. (2004). Tax performance: a comparative study. Journal of international development, 16(6), 785-802.

zarra nezhad, M., tabae izadi, A. & hosseinpour, F. (2014). Measurement and Analysis of Oil Revenues Effect on Tax Revenues in Iran. Iranian Journal of Trade Studies, 18(72), 111-137.