Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. This research also outlines the main factors affecting the Taxpayers' compliance such as tax justice, tax culture and attitude of taxpayers, is seeking to provide solutions to improve tax compliance status in the Iranian National Tax Administration. So, in the first step, a set of infrastructures which shaping tax justice, tax culture and attitude of taxpayers are identified based on research literature, backgrounds and experiences of other countries, and in the next step, based on the views of the professors and experts of this sector, by Delphi technique and in three steps have been screened. The Delphi panel consists of 23 experts and in surveyed study, 550 companies selected as a sample of the total amount of legal persons of value added tax of the Tax Administration of Sari and questionnaires distributed among them randomly. The data were analyzed by using SPSS and AMOS software. The results of the study showed that distributive justice and the factors of socialization are the most important factors which affecting tax compliance. The findings also revealed a significant impact of tax justice, tax culture and taxpayer's attitude on tax compliance.

Tax compliance and non-evasion measures are required for providing enough budgets both for the Tax Administration and the countrychr('39')s affairs. Therefore, it is important to pay attention to the factors leading to tax evasion and also the reasons for non-cooperation of citizens with the organization. Tax compliance will not occur as long as citizens are not informed of their rights under the law or they are not subject to their citizenship rights under the tax law. Citizenship rights of taxpayers will continue from the Income status check and so-called taxpayers’ audits until a dispute and judgment arises between taxpayers and the Tax Administration. On the other hand, the constitution, as well as the direct tax and value added tax laws, are silent on taxpayers’ citizenship rights, and frankly, there are no specific legal provisions to observe Taxpayers’ citizenship rights. According to the Charter of Civil Rights issued and published by the 11th and 12th governments, the rights of the people in dealing with government organizations have been emphasized, so it is expected that taxpayerchr('39')s citizenship rights will be considered as an important principle in the law so that the rights and the duties of the parties in fulfilling their role in governing the country must be fulfilled. It should be noted that with respect to the reciprocal rights of the Tax Administration and taxpayers, the respective challenges should be reviewed each year and the necessary solutions should be considered on the agenda.

Governments need stable and reliable financial resources to carry out their public duties, and taxes have long been one of the most important sources of funding for governments to carry out their duties. Preventing or reducing the amount of tax evasion has been one of the important concerns of governments in the economic field in recent years. In this research, the category of tax evasion using artificial intelligence and focusing on a set of 57 financial and non-financial indicators at the macro-economic level, taxpayers and tax auditors, in a sample including 978 legal Taxpayers' files of the General Directorate of Tax Affairs of Mazandaran. It has been examined for the years 2011 to 2018. In this research, in order to extract effective features, sine cosine and gray wolf optimization algorithms were used, and decision tree and artificial neural network algorithms were used to model tax evasion and test features. Based on the results, the sine-cosine optimization algorithm along with the decision tree predictor has a lower error value than other models and provides a more accurate model for predicting tax evasion.

Introduction: The risk of being affected by infectious diseases in dentistry directly depends upon the degree of contact with body liquids, such as blood and saliva, as well as the working tools. Different micro-organisms including the viruses causing AIDS and Hepatitis B as well as oral thrush are possible to be transferred in dentistry. According to the Dental intervention (FDI), it is suggested that all dental patients, in spite of the healthy look, are considered to be infective. Therefore, the health principles and protective and safety methods must be observed in all the sequences to prevent cross-infection. Thus, the present study seeks to investigate the degree to which the dentists in Isfahan respect and approach to such standards.Materials and Methods: This is a cross-sectional descriptive study. In order to answer the questions of the study (as found in tables 1&2), the data related to the participants’ attitudes and performance were collected by having them fill out a questionnaire and a checklist. A total of 140 dentists in Isfahan were selected through a random sampling in 1385 (HS). The data collected was then evaluated with SPSS.Results: The mean score obtained from the attitude-related questions was 5.36. Also, the mean score of performance-related questions was found to be 8.03. No significant relation was found between the dentists` attitudes and the years of service (P=0.092, r=0.17). No significant relation was found between the dentists` performance and the years of service (P=0.12, r=0.15). No significant relation was found between the dentists` attitudes and their performance (P=0.1, r=0.16).

In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study the interaction between individual businesses Taxpayers' behaviors and National Tax Administration is investigated by using prospect theory which is based on behavioral economics approach. For this purpose, the structure of the tax compliance of the mentioned taxpayers is evaluated via the changes in penalty and incentive rates. In this way, a special questionnaire regarding the items of individual businesses sector of Direct Tax Act was designed for tax compliance evaluating and the results obtained using Bayesian Hierarchical method. The results indicate that the investigated individual business taxpayers, at all income levels were more sensitive toward incentive rates, so that this result can be useful for tax policymakers.

This article investigates the problem of simultaneous attitude and vibration control of a flexible spacecraft to perform high precision attitude maneuvers and reduce vibrations caused by the flexible panel excitations in the presence of external disturbances, system uncertainties, and actuator faults. Adaptive integral sliding mode control is used in conjunction with an attitude actuator fault iterative learning observer (based on sliding mode) to develop an active fault tolerant algorithm considering rigid-flexible body dynamic interactions. The discontinuous structure of fault-tolerant control led to discontinuous commands in the control signal, resulting in chattering. This issue was resolved by introducing an adaptive rule for the sliding surface. Furthermore, the utilization of the sign function in the iterative learning observer for estimating actuator faults has not only enhanced its robustness to external disturbances through a straightforward design, but has also led to a decrease in computing workload. The strain rate feedback control algorithm has been employed with the use of piezoelectric sensor/actuator patches to minimize residual vibrations caused by rigid-flexible body dynamic interactions and the effect of attitude actuator faults. Lyapunov's law ensures finite-time overall system stability even with fully coupled rigid-flexible nonlinear dynamics. Numerical simulations demonstrate the performance and advantages of the proposed system compared to other conventional approaches.

In this paper, we present indices by which it is possible to characterize and detect those potential users of false invoices in a given year, depending on the information of their tax payment, their historical performance and characteristics, using different types of data mining techniques. In this research first, clustering algorithms like Self-Organizing Map (SOM) and neural gas networks are used to identify groups of similar behaviors of taxpayers. Then decision trees, neural networks and Bayesian networks are used to identify those variables that are related to conduct of fraud and/or no fraud, detect patterns of associated behavior and establishing to what extent cases of fraud and/or no fraud can be detected with the available information. We utilize some information gained from tax auditors who are working in the Tax offices of Tehran and the informal unofficial statistics and anonymous questionnaire from some companies to gain primary data to detect fraud and compare different techniques of false invoices. To determine the main indexes in false invoices, we divided taxpayers to the micro and small enterprises and on the other side medium and large enterprises and examined the factors of fraud on each groups, with neural gas networks, separately. Particularly the neural gas method found that it was possible to identify some relevant variables to differentiate between good or bad behavior, not necessarily associated with the use and sale of false invoices. Kohonen’ s method however, did not provide any behavioral patterns. In the case of micro and small businesses, the percentage of correctly detected fraud cases was 92%, while in the case of medium and large enterprises, this percentage was 89%.

The design of e-government websites with improper service quality is one of the common problems in the contemporary era. Users’ perceptions of e-service quality are affected by their perceived service content and delivery quality. In this study, based on the model of e-government service quality, first we identify the factors of service content and delivery related to Value Added Tax (VAT) system in Iran. Then, we develop a conceptual model that depicts the influence of these factors on service quality and users’ satisfaction. Data gathering is performed through electronic questionnaire and the case study of taxpayers using VAT services. The results show that transactional performance and accessibility respectively, have the greatest impact on quality of service content and delivery. In addition, the users’ positive perceptions of service content and delivery quality influence their positive perceptions of overall service quality. This study offers the design of a user-centric governmental website with effective service quality to improve users’ satisfaction and also to encourage the adoption and continuance use of these services.

In this paper by assumption the probability of tax collusion and Violation, we study the policy of tax payers, inspectors and government in a triple game. On the base of Nash bargaining solution and determination of appropriate domain of bribery, we analyze separately the policy of government in using honest inspectors, dishonest inspectors and both of them in verification the reports of taxpayers. Then we calculate the optimum revenues of each side in an equilibrium state of each game.

Regarding the critical role of tax and tax revenues in developing the economic of countries and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural Inventory and to measure corporate tax compliance, a measure based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.