[1] I. Amara and H. Khlif, Financial crime, corruption and tax evasion: A cross-country investigation, J. Money Launder. Control 21 (2018), no. 4, 545–554.
[2] A. Androniceanu, R. Gherghina and M. Ciobanasu, The interdependence between fiscal public policies and tax evasion, Admin. Manag. Public 32 (2019), 32–34.
[3] T.J. Atwood, M.S. Drake, J.N. Myers and L.A Myers, Home country tax system characteristics and corporate tax avoidance: International evidence, Account. Rev. 87 (2012), no. 6, 1831—1860.
[4] S. Benk, T. Budak, B. Yuzba,sı and R. Mohdali, The impact of religiosity on tax compliance among Turkish self-employed taxpayers, Religions 7 (2016), no. 4, 37.
[5] A. Boluri and M. Moradi, Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach, J. Govern. Account. 7 (2021), no. 1, 9–30.
[6] E.Y. Chan, Exposure to national flags reduces tax evasion: Evidence from the United States, Australia, and Britain, Eur. J. Soc. Psycho. 49 (2019), no. 2, 300–312.
[7] C.H. Cheng, Y. Lin, Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation, Eur. J. Oper. Res. 142 (2002), no. 1, 174–186.
[8] G. Drogalas, E. Anagnostopoulou, M. Pazarskis and D. Petkopoulos, Tax ethics and tax evasion, evidence from Greece, Theore. Econ. Lett. 8 (2018), no. 05, 1018–1027.
[9] H. Hadian and A. Tahvili, Tax evasion and its determinants in the Iranian economy (1971-2007), J. Plann. Budget. 18 (2018), no. 2.
[10] N. Hamidi and F. Mohammadi, Identification and prioritization of factors affecting real estate tax evasion, Tax Res. J. 23 (2015), no. 25.
[11] A. Izadi, M. Sameti and N. Akbari, Estimation of tax evasion in Iran using MIMIC method (1976-2016), J. Tax Res. 28 (2021), no. 48, 7–32.
[12] A. Jahanshad and M. Mohammad Bagheri, Identifying and prioritizing factors affecting tax evasion and choosing the best strategy to reduce it, Macro Strategic Policy Quart. 7 (2018), no. Special.
[13] S. Khalil and Y. Sidani, The influence of religiosity on tax evasion attitudes in Lebanon, J. Int. Account. Auditi. Tax. 40 (2020), 100335.
[14] M. Korndorfer, I. Krumpal and S.C. Schmukle, Measuring and explaining tax evasion: Improving self-reports using the crosswise model, J. Econ. Psycho. 45(2014), 18—32.
[15] M. Lari Dashtbayaz, K. Ghaemmaghami and G. Kahromi The factors affect on tax evasion in South Khorasan Province: An emphasis on cultural dimensions, J. Value Behav. Account. 1 (2016), 164–139.
[16] A. Mart´ınez-Noya and E. Garc´ıa-Canal, Technological capabilities and the decision to outsource/outsource offshore R&D services, Int. Bus. Rev. 20 (2011), no. 3, 264–277.
[17] N. Mirspasi, A. Toloui Ashlaghi, G. Memarzadeh, and M. Piadaei, Designing the human resource excellence model in Iran’s government organizations using the fuzzy Delphi technique, Manag. Future Res. 87 (2010), no. 4, 1-22.
[18] P. Musavi, R. Yousefi Zenur, and A. Hasanpur, Identification of organizational information security risks using the fuzzy Delphi method in the banking industry, Inf. Technol. Manag. 7 (2015), no. 1, 163–184.
[19] M. Namazi and H. Ismailpour, The effect of international financial reporting standards on tax avoidance, J. Account. Sci. 11 (2019), no. 1.
[20] M. Nurunnabi, Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation, Qual. Quant. 52 (2018), no. 1, 371-–394.
[21] A. Rahdari and M. Nasr, Challenges of the think tank in Iran, J. Manag. Dev. Process 2 (2016), no. 30, 54–23.
[22] H. Rahmatolahi, A. Habibnejad and S. Ezdi, The desirable tax compliance model in Iran, Combined Model. J. Tax Res. 28 (2020), no. 45, 155–181.
[23] M.H.U. Rashid, Taxpayer’s attitude towards tax evasion in a developing country: Do the demographic characteristics matter?, Int. J. Appl. Behav. Econ. 9 (2020), no. 2, 1–19.
[24] M. Rusta and S.A. Heydaria, Ranking the causes of tax evasion by AHP method, Tax Res. J. 22 (2013), no. 24.
[25] A.A. Saifaldin, F. Thaghafi and M.M. Zulfiqarzadeh, Extraction of key indicators of research development with Ishikawa’s fuzzy Delphi method for the health sector, Tax Res. J. 81 (2015), no. 25, 5–26.
[26] H. Sanaeepour, Identifying and prioritizing the factors influencing tax evasion in small and medium enterprises (SMEs) from the perspective of Iranian National Tax Administration Staff: A mixed method study, Account. Rev. 28 (2019), no. 47, 7–30.
[27] M. Sigle, S. Goslinga, R. Spekle, L. Van der Hel, and R. Veldhuizen, Corporate tax compliance: Is a change towards trust-based tax strategies justified?, J. Int. Account. Audit. Tax. 32 (2018), 3—16.
[28] S.M.T. Taqavi Fard, I. Raisi Vanani and R. Panahi, Halil Ainde Nagar, identifying the tax evasion of Modian value added tax by using classification and clustering algorithms, University Jihad Information Center database 25 (2016), no. 96, 11-35.
[29] A. Uyar, K. Nimer, C. Kuzey, M. Shahbaz, and F. Schneider, Can e-government initiatives alleviate tax evasion? The moderation effect of ICT, Technol. Forecast. Soc. Change 166 (2021), 120597.
[30] S.A. Vaez, F. Darash, M. Basirat, and A. Kaab Ameer, Evaluating tax persistence and future tax risk of firms by emphasizing on ownership tpe, Res. J. Tax. 26 (2019), no. 40, 187–208.
[31] N. Zehi and Sh. Mohammadkhanali, A study on factors affecting tax evasion (A case study of East Azerbaijan Province), J. Tax. Res. 18 (2011), no. 9, 25–60