Aflatooni, A., Econometrics in Financial and Accounting Research with Eviews Software, Tehran, Termeh Publishin,2018. (In Persian).
 Alfonso, C., Rosaria, V. P., Stefano, P., Spatial dynamic modelling of tax gap: the case of Italy
, European Spatial Research and Policy, 2018, 25
(1), P.7-28. Doi:10.18778/1231-1952.25.1.02
 Alley, C. & Simon, J., The interface between financial accounting and tax accounting: a summary of current research, the University of Waikato, 2005, Working paper, 84, Hdl.handle.net/10289/1681.
 Arab Mazar, M., Taleb Nia, Q., Vakilifard, H., Samadi, M., Explaining the Relationship between Financial Reporting Transparency and Tax Reporting in Iran. Journal of Accounting Research, 2011, 90, (In Persian).
 Babajani, J., Abdi, M., The relationship between corporate governance and corporate income tax, Financial Accounting Research, Second Year, 2010, 8, P. 25-32, (In Persian).
 Blaylock, B., Shelvin, T.,Wilson, R. J., Tax avoidance, large positive temporary book – tax differences, and earnings persistence. The Accounting Review, 2011, 87
(1), P.91-120 ,Doi:10.2139/ssrn.1524298
 Bozorg Asl, M., Cash Profit Tax Accounting; Periodic Tax Assignments, Auditor's Journal, 1379, 8, P.49-45, (In Persian).
 Danquah, M., Osei-Assibey, E., The extent determinants of tax gap in the informal sector: evidence from Ghana
, Journal of International Development, 2018, 30
 Davani, G, H., Collection of Direct Tax Laws, Kiomars Publications, 2015, 31st Edition, Tehran, (In Persian).
 Desai, M., The divergence between book income and tax income
, 2002, SSRN Working Paper, Doi: 10.1086/tpe.17.20140508
 Desai, M. & Dharmapala, D. Earnings management, corporate tax shelters, and book-tax alignment, National tax Journal, 2009, 62(1), P.169-186, Doi: 10.2307/41790634.
 Didar, H., Mansourfar, G., Kafami, M., Investigating the effect of corporate governance mechanisms on tax gaps in companies listed on the Tehran Stock Exchange
, Accounting and Auditing Reviews, 2014, 21
(4), P.430-409, Doi : 10.22059/acctgrev.2014.52901
 Didar, H., Abdi, S., and Tutunchi Asl, M, R., Impact of tax gap on asymmetric cost behavior, 2018,16th National Iranian Accounting Conference, University of Isfahan, Iran.Coi : IAAC16_047.
 Edwards, A., Schwab, C., Shevlin, T., Financial constraints and cash tax savings
, The Accounting Review, 2016, 91
(3), P.859–881, Doi.org/10.2308/accr-51282
 Guenther, D. S., Matsunaga, R., Williams, B. M., Tax avoidance, tax aggressiveness, tax risk and firm risk, working paper university of Oregon
, Department of Accounting, 2014, Doi: 10.2139/ssrn.2153187
 Hanlon, M., Shevlin, T., Book-Tax Conformity for Corporate Income: An Introduction to the issues, Tax Policy and the Economy, 2005, 19, P.101-134, Doi:10.1086/tpe.19.20061897.
 Hanlon, M., The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences, The Accounting Review, 2005, 80(1), P.137-166, Doi: 10.2307/4093164.
 Hendrickson, A., Vancouver, M., Accounting Theory, translated by Dr. Ali Parsaiyan, third edition: 2009, Tehran, Termeh Publications, (In Persian).
 Izadikhah, M., Saen, R.F., Roostaee, R., How to assess sustainability of suppliers in the presence of volume discount and negative data in data envelopment analysis?. Annals of Operations Research, 2018, 269, P. 241–267, Doi: 10.1007/s10479-018-2790-6
 Izadikhah, M., Improving the Banks Shareholder Long Term Values by Using Data Envelopment Analysis Model, Advances in Mathematical Finance and Applications, 2018, 3(2), P.27-41, Doi: 10.22034/amfa.2018.540829
 Jackson, M., Book-Tax Differences and Future Earnings Changes
, 2015, DOI: 10.2308/atax-51164
 Jackson, M., Book-Tax Differences and Earnings Growth
, 2010, Ph. D. theses, University of Oregon Dept of Accounting, Doi: 10.2139/ssrn.1410790
 Karbasi Yazdi, H., Rasekh Saleh, S., The Relationship between Accounting Profit and Profit Based on Tax Calculation with Profit Growth and Sustainability, Financial and Auditing Accounting Research, 2013, 5(4), P.236-203, (In Persian).
 Khani, A., Imani, Karim and Yousefi, Amin, Tax avoidance, how to measure and the factors affecting it, Accounting Research, 2014, 4
(3), P.142-121, Doi: 10.22051/IJAR.2015.2013
 Manzon, G., Plesko, A., The relation between financial and tax reporting measures of income, The Law Review, 2002, 55, P.175-214, Doi.org/10.2139/ssrn.264112.
 Modarres, A., Zareian Borji, H., Investigating the information content of the difference between the expressed and definite tax and its relationship with the profit quality of companies, Management Accounting, 2013, 6(17), P.28-15, (In Persian).
 Rahmani, A., Arbabi Bahar, Z., Relationship between the difference between diagnostic taxation and profit management, Experimental Accounting Research, 2014, 3(4), P.83-61, (In Persian).
 Samati, M., Khandani, H.,Estimating the share of tax breaks and tax evasion in creating tax gaps, Quarterly Journal of Economic Research and Policy, 2017, 25(84), (In Persian).
 Satori, N., Effects of strategic tax behaviors on corporate governance. University of Michigan, 2008, Doi.org/10.2139/ssrn.1358930.
 Soo Y.K., Nam R.L. and Eunsun K., Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservatism in the Korean audit market, Asia-Pacific Journal of Accounting & Economics, 2014, 21(2), P.157-185, Doi:10.1080/16081625.2012.762970.
 Wildasin, D., Communications, R. M., Haig: pioneer advocate of expenditure taxation? Journal of Economic Literature, 1990, 28(2), P.649-660, Doi: 10.2307/2727267.