Content analysis of articles in the field of taxation  

Content analysis of articles in the field of taxation     Abstract: The purpose of this study is to analyze the content of tax articles. The research method of the present study is quantitative content analysis and the data were extracted using a reverse questionnaire and by numerical method and by descriptive statistics, to analyze the statistical population of 404 articles focusing on taxation in scientific research journals approved by the Ministry of Science. 1390 to 1400. Findings showed that the percentage of article production in 1397 is more than other periods and in 1399 and 1390 is less than other periods. Men are more likely to participate in the production of articles than women and public universities. The Journal of Taxation has had the most participation in the publication of tax-related articles and the least cooperation in the publication of tax articles in the Journal of Accounting Advances. In the production of articles, there is a tendency for group participation and the number of authors is more than one person. Writing articles is often in line with the priorities of the tax authority. The highest percentage of various subjects belonging to the subject in the field of tax collection organization and the most statistical community used are the companies of Tehran Stock Exchange Organization. The highest percentage of software use belongs to SPSS software, the most research method, the use of regression analysis, the tax category is twice as much as the independent variable in the articles as a dependent variable and the average of about 100-150 companies as a statistical sample has the highest frequency As a statistical sample of the research and the number of people under one hundred in the research questionnaire. Keywords: tax, content analysis, scientific research journals of the Ministry of Science.