عبداله میلانی، مهنوش؛ بهرامی، جاوید؛ توکلیان، حسین؛ اکبرپور روشن، نرگس. (1397). اثر سیاست‌های مالیاتی بر اقتصاد زیرزمینی: الگوی DSGE. پژوهش‌های اقتصادی ایران، 23(76)، 1-51. doi: 10.22054/ijer.2018.9511
صامتی، مجید؛ ایزدی، افسانه؛ فتحی، سعید. (1400). تعیین عوامل مؤثر بر فرار مالیاتی با استفاده از روش فرا تحلیل. اقتصاد با ثبات و توسعه پایدار، 2(2)، 1-22.
doi: 10.22111/sedj.2021.38231.1113
جعفری، علی؛ فرامرزیانی، سعید؛ ملک پور، محمود. (1395). رابطه مهارت های ارتباطات انسانی با سطح یادگیری دانشجویان علمی کاربردی استان اردبیل. فناوری آموزش و یادگیری، 2(7)، 131-151. doi: 10.22054/jti.2019.26821.1225
ایزدی، افسانه؛ صامتی، مجید و اکبری، نعمت اله.(1399). برآورد میزان فرار مالیاتی در ایران با استفاده از روش MIMIC طی دوره (1399-1355). پژوهشنامه مالیات، 28(48 (96 پیاپی) )، 7-32. SID.
https://sid.ir/paper/392684/fa
سهرابی، بابک؛ رئیسی وانانی، ایمان؛ قانونی شیشوان، وحیده. (1394). ارزیابی مالیات عملکرد شرکت‌ها و تحلیل روندهای مالیاتی با استفاده از الگوریتم‌های داده‌کاوی. تحقیقات مالی، 17(2)، 219-238. doi: 10.22059/jfr.2015.57311
ثقفی، علی؛ جوانی قلندری، موسی. (1395). داده های بزرگ چگونه حسابداری مالی را تغییر خواهند داد؟. حسابداری و منافع اجتماعی, 6(3), 35-50. doi: 10.22051/ijar.2016.2530
Abdollah Milani, M; Bahrami, J; Tavakolian، H; & Akbarpur, N. (2018). The Impact of Tax Policy on the Underground Economy: DSGE Model, Iranian Journal of Economic Research, 23(76), 1-51.
doi: 10.22054/ijer.2018.9511. (In Persian).
Alstadsæter, A; Johannesen, N; & Zucman, G. (2019). Tax evasion and inequality. The American Economic Review, 109(6), 2073–2103
Ansah, S; Moyes, G. D; Babangida Oyelere, P; & Hay, D. (2002). An empirical analysis of the likelihood of detecting fraud in New Zealand. Managerial Auditing Journal, 17(4), 192-204.
Benkraiem, R; Uyar, A; Kilic, M; & Schneider, F. (2021). Ethical behavior، auditing strength، and tax evasion: A worldwide perspective. Journal of International Accounting, Auditing and Taxation، 43،
Chandarana, P; and Vijayalakshmi, M. (2014). Big Data Analytics Frameworks. 2014 International Conference on Circuits, Systems, Communication and Information Technology Applications (CSCITA), Pp. 430-434.
Chen, H; Chiang, R; & Storey, V. (2012). Business intelligence and analytics: from big data to big impact, Mis Q. 36 (4). 1165-1188.
Cokins, G. (2014). Top 7 Trends in Management Accounting ، Part 2. Strategic Finance, Vol. 95, No. 7, Pp. 41–47.
Saghafi, A; & Javani Ghalandari, M. (2016). How Big Data Will Change Financial Accounting? Journal of Accounting and Social Interests, 6(3), 35-50.
doi: 10.22051/ijar.2016.2530
Decho, A. W; & Luoma, S. N. (1996). Flexible digestion strategies and trace metal assimilation in marine bivalves. Limnology and Oceanography, 41(3), 568-572.
Fay, R. & Negangard, E. (2016). Searching Enron’s emails for clues: Performing electronic document review and analysis. Working paper.
Hoover, J. N. (2009). States use BI, Data Warehousing to Recoup Unpaid Taxes. Intelligent Enterprise، 12.
Izadi, A; Sameti, M; & Akbari, N. (2021). Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016), J Tax Res; 28 (48), 7-32. (In Persian)
Jafari, A; Faramarziani, S; & Malek poor، M. (2016). The Relationship between Human Communication Skills and Ardabil Applied -scientific Students' Learning, Technology of Instruction and Learning, 2(7), 131-151.
doi: 10.22054/jti.2019.26821.1225. (In Persian).
Kemme, D. M; Parikh, B; & Steigner, T. (2020). Tax morale and international tax evasion. Journal of World Business, 55(3), 101052.
Kirkos, E; Spathis, C; & Manolopoulos, Y. (2002). Data mining techniques for the detection of fraudulent financial statements. Expert systems with applications, 32(4), 995-1003.
Mao, Y; He. J. X; Zhu, M; Dong, Y. Q; & He, J. X. (2021). Circ0001320 inhibits lung cancer cell growth and invasion by regulating TNFAIP1 and TPM1 expression through sponging miR-558. Human Cell, 34, 468-477.
Mikalef, P; van de Wetering, R; & Krogstie, J. (2021). Building dynamic capabilities by leveraging big data analytics: The role of organizational inertia. Information & Management, 58(6), 103412.
Olendiy, O; Nazarova, K; Nezhyva, M; Mysiuk, V; Mishchenko, V; & Rusyn-Hrynyk, R. (2023). TAX AUDIT TO ENSURE BUSINESS PROSPERITY: TRENDS AND PERSPECTIVES. Financial & Credit Activity: Problems of Theory & Practice, 4(51).
Ruano, A; Hernandez, A; Ureña, J; Ruano, M; & Garcia, J. (2019). NILM techniques for intelligent home energy management and ambient assisted living: A review. Energies, 12(11), 2203.
Sacco, P. L; Arenas, A; & De Domenico, M. (2023). The political economy of big data leaks: Uncovering the skeleton of tax evasion. Chaos, Solitons & Fractals, 168، 113182.
Saggi, MK, (2018). Jain S. A. survey towards integrating big data analytics to big insights for value-creation. Inf Process Manag, 54(5):758-90.
Sameti, M; Izadi, A; & Fathi, S. (2021). Determining Effective Factors on Tax Evasion using the Method of Meta-Analysis Abstract, Stable Economy Journal, 2(2), 1-22. doi: 10.22111/sedj.2021.38231.1113(In Persian)
Sohrabi, B; Raeesi Vanani, I; & Ghanooni Shishone, V. (2015). Evaluating the Corporate Tax Performance and Analyzing the Tax Trends through the Utilization of Data Mining Algorithms. Financial Research Journal, 17(2), 219-238.
doi: 10.22059/jfr.2015.57311(In Persian)
Strauss، Anselm L; & Corbin، Juliet (2011), Basics of Qualitative Research:Grounded Theory Procedures and Techniques, Sage.
Vasarhelyi, M; A; Kogan and B. Tuttle. (2015). Big data in accounting: An overview. Accounting Horizons, Vol. 29، No. 2, Pp. 381–396.
Vidgen, R; Shaw, S; & Grant, D. B. (2017). Management challenges in creating value from business analytics. European Journal of Operational Research, 261(2), 626-639.
Warren, J. D; Moffitt, Jr. K; and Byrnes, P. (2015). How Big Data Will Change Accounting? Accounting Horizons, Vol. 29, No. 2, Pp. 397-407.
Wiener, M; Saunders, C; Marabelli, M; (2020). Big-data business models: a critical literature review and multiperspective research framework, J. Inf. Technol, 35(1) 66-91.
)