Bovine Leukosis Virus (BLV) belongs to the genus Deltaretrovirus ,subfamily Orthoretrovirinae of the family Retroviridae comprising 3 main genes of gag, pol and env and a number of replication regulatory genes such as TAX, Rex, R III, C IV. For determination of genetic relationship of TAX gene of BLV in Iran with those in other countries fragments 927bp corresponding to TAX from four infected samples were amplified in PCR system and sequenced for determining nucleotide sequence and compared with identified nucleotide sequence of this gene in other countries.A comparison made on TAX gene in Iran with other countries demonstrated 3.4 to 7.7% variability in TAX gene, of which the greatest sequence similarity exists between sequences of TAX in Iran with USA (AY700378.1)with 96.6% similarity and the least relationship exists between sequences of this virus in Iran with Australia (AY700379.1) and Japan (AY700381.1) with 92.3% similarity.

Introduction: Atherosclerosis is one of the most common causes of mortality in developed and developing countries, and chronic inflammation is an important risk factor for atherosclerosis. The study was aimed to investigate the effect of human lymphotropic virus type 1 (HTLV-1) infection on the progression of atherosclerosis in the HTLV-1 endemic area. Materials and Methods: Of 50 patients in 4 groups including 14 coronary artery disease+HTLV-1+ patients, 8 CAD-HTLV-1+, 17 CAD+HTLV-1-subjects and 11 healthy controls (CAD-HTLV-1-), blood specimens were obtained. Then, TAX gene expression was evaluated via real-time PCR, TaqMan method. Furthermore, lipid factors such as cholesterol, triglyceride, LDL and HDL were measured as common risk factors of coronary artery disease. Results: The HDL levels in CAD+HTLV-1+ group was significantly lower than the CAD-HTLV-1+ group (p=0. 04). Total cholesterol in CAD+HTLV-1+ group was higher than CAD+HTLV-1-and CAD-HTLV-1-groups (p=0. 001 and p=0. 001). Also, total cholesterol in CAD-HTLV-1+ group was higher than CAD+HTLV-1-and healthy groups (p=0. 001 and p=0. 002). The LDL level in CAD+HTLV-1+ group was significantly higher than CAD+HTLV-1-group (p=0. 001). Moreover, LDL level in CAD-HTLV-1+ group was higher than CAD+HTLV-1-group (p=0. 01). Conclusion: The HTLV-1 can alter the lipid profiles. Association between HDL, LDL, cholesterol and TAX showed that TAX as main virulence factor of virus by dysregulation of cytokines production, increasing of cholesterol, LDL and decreasing of HDL can facilitate the plaque formation in HTLV-1-infected patients.

This study inves tigates the effects of TAX avoidance on TAX risk using a conceptual and statistical modeling of TAX risk measuring, based on uncertainty indicator. The sample consists of 114 firms in the period from 2009 to 2016. TAX avoidance is measured by the effective TAX rate (ETR). Also TAX risk is measured using the EGARCH model and defined as the instability of TAX status over time. The research findings show that there is a significant negative relation between effective TAX rate and instability of the TAX status, which means that firms with lower effective TAX rate have instability of TAX status over time. On the other hand, findings indicate an increase in TAX difference in event of effective TAX rate decreases. According to findings, one of the consequences of TAX avoidance is increases of TAX risk. The findings provide new evidence about the consequences of corporate TAX avoidance. These findings can be used to assess the TAX risk of firms based on their effective TAX rate. Also the findings suggest investors and managements to consider the consequences of corporate TAX decreases.

Background: Mental accounting attempts to explain the mechanism by which people code, group, and evaluate economic income. The purpose of this study is to explain mental accounting with TAX compliance, TAX evasion and TAX ethics in the implementation of TAX system smartness. Method: The present research was among mixed researches. Delphi technique was used in the qualitative part. The community of experts was in the field of TAX affairs, and 20 experts were identified by non-probability and judgmental sampling method, and finally 13 of them declared their readiness to cooperate. The tool was interview and the data was analyzed with Delphi technique. In the quantitative part, the survey method has been used. The community of employees of the TAX affairs department of Tehran were in the field of accounting, and 285 people were selected as a statistical sample and completed the questionnaire. The collected data were analyzed by structural equation modeling and PLS software. Results: The results showed that there is a significant relationship between income TAX and TAX compliance, TAX evasion and TAX ethics in the implementation of TAX system smartness. Also, there is a significant relationship between value-added TAX and TAX knowledge, and TAX compliance, TAX evasion and TAX ethics in the implementation of TAX system smartness. From a point of view, there is a significant relationship between TAX thinking and TAX compliance, TAX evasion and TAX ethics in the implementation of TAX system smartness. Conclusion: It is hoped that the results of this study will help the planners and policy makers in this area in order to make the TAX system of our country more intelligent.

Background and Objective: Infection of T cells by human T cell lymphotropic virus type1 (HTLV-1) immortalizes these cells as a prelude to adult T cell leukemia (ATL). Transformation of T cells in the early phases is mediated by the HTLV-1 TAX protein. Khorasan province, and particularly Mashhad is an endemic area for HTLV-1 with an incidence of approximately 5%. TAX protein is useful to produce diagnostic kits for screening of infections, and it can also be applied for to following up anti-TAX antibodies in patients. Therefore the purpose of present research was to produce of TAX protein which is a good immunogen.Materials and Methods: After transformation of E.Coli with plasmid containing TAX gene, PCR reaction was done to determine whether transformation was occurred. Then, transformed bacteria were grown on LB medium and the expressed protein was precipitated with ammonium sulfate. Immunoaffinity chromatography was used to protein purification, and silver staining and dot blotting were used for the characterization of TAX protein.Results: Results of PCR reaction done with TAX gene specific primers showed bacterial transformation, and also the results of silver staining and dot blotting showed the purified TAX protein which was done by affinity chromatography.Conclusion: The results show that although TAX protein was produced by this method, the amounts of the produced protein were low.

Because of no comprehensive research in this area, the aim of this research is identifying all TAX compliance factors for the first time, using the OECD TAX compliance model (2004). Using explorative studies and regarding the Iranian environmental conditions, this study categorizes the factors into 8 components and 40 indexes; then it analyzes opinions of 61 experts about the indexes effects on TAX compliance, by implementation of Fuzzy Delphi Method. The results show that all factors have impact on TAX compliance in exception of the TAXpayer type, TAXpayer’ s revenue type, TAXpayer’ s occupation, TAXpayer’ s age, TAXpayer’ s gender, TAXpayer’ s religion, TAXpayer’ s race and nationality, ethnicity backgrounds, establishing TAX advisers, social norms, and civil organizations.

This paper has compared welfare loss from seignorage TAX and consumption TAX. Seignorage TAX is in the form of higher money creation and transferring purchasing power from people to government and consumption TAX increases level of expenditure that reduces economic welfare. In this study, by using an endogenous growth model, a structure is prepared to compare and evaluating welfare effects of these two TAX policies, in which, two criteria, changes in consumption level and leisure time are used. Based on quarterly time series data for the period of 1369-1390, the results show that in the long run, seignorage TAX compared with consumption TAX causes more reduction in consumption and economic welfare. Moreover, model simulation shows that seignorage TAX leads to more volatility in variables and has more welfare changes.