مبانی فقهی و حقوقی جرم‌انگاری فرار مالیاتی

Ansari, M. (2015). The Book of Profit, Sale, and Forbidden Transaction Options. World Congress of Sheikh Azam Ansari.

Aqili, L. (2012). Measuring the Ability to Pay Islamic Taxes in the Country's Provinces (Case Study: Zakat). Quarterly Journal of Taxation, 1(64).

Arab Mazar, A. (2001). Overcoming Major Obstacles in Attracting Taxpayers' Cooperation and Reducing Their Burden. Quarterly Journal of Taxation Research, 2(31).

Azizkhani, F., & Afshari, G. (2005). Tax Evasion and Its Impact on Gross Domestic Product and Income Distribution. Quarterly Journal of Majlis and Strategy, 1(49).

Beheshti, Y., & Royaei, R. A. (2017). Investigating the Relationship Between Individual Ethics and Attitude Towards Tax Evasion. Value and Behavioral Accounting, 1(4).

Elahi, N. (2016). Evaluating the Jurisprudence's Capabilities in Controlling the Consequences of the Increasing Trend of Tax Avoidance. Applied Jurisprudence Research Group, Islamic Civilization Research Institute.

Farhangfar, S. (2002). Economic Policies in Islam. Islamic Culture and Thought Research Institute.

Hashemi Shahroudi, S. M. (2010). Zakat Conditions: A Study of the Condition of Continuing Puberty. Ahl al-Bayt Quarterly, 1(61).

Hilli, J. i. H. (2003). Independent Reasoning and Emulation (Ascent to Principles). Āl al-Bayt Institute.

Ja'fari Langarudi, M. J. (2015). Legal Terminology. Ganj-e Danesh Library.

Laket, M., & Kouhi, A. (2006). Tax Fraud or Tax Evasion. Quarterly Journal of Taxation, 1(40).

Makarem Shirazi, N. (2019). New Inquiries. Madrasat al-Imam Ali ibn Abi Talib.

Milani, A. (2012). Tax Evasion Resulting from Iran's Informal Economy. Tax Research Journal, 1(61).

Mirmo'ezi, S. H. (2002). The Macrostructure of the Islamic Economic System. Cultural Institute of Knowledge and Contemporary Thought.

Mousavi Jahromi, Y., Tahmāsbi Boldaji, F., & Khākin. (2009). Tax Evasion in the Value Added Tax System: A Theoretical Model. Quarterly Journal of Taxation Research, 5(17).

Nourzad, M. (2010). Economic Crimes in Iranian Criminal Law. Jangal Javidaneh Publications.

Oudeh, A. (1994). Islamic Criminal Law. Astan Quds Razavi Publications.

Qomi, M. i. A. i. B. (2013). The Perfection of Religion and the Completion of Bounty. Islamic Publications Office.

Sadati, S. M., Mahdavi, M., & Hosseini, S. M. (2017). Foundations of Criminalizing Economic Crimes in Imami Jurisprudence. Studies in Criminal Law and Criminology, 4(1).

Sayyed Razi, M. i. H. (2014). Nahj al-Balagha (Peak of Eloquence). Nahj al-Balagha Institute.

Sheikh Mufid, M. i. N. (2010). The Sufficient. Islamic Publishing Institute.

Yousefi, A. A. (1990). Referendum of the Islamic Culture and Thought Research Institute from Ayatollah Mousavi Ardabili, Islamic Financial System. Islamic Culture and Thought Research Institute.