یکپارچه‌سازی نظام مالیاتی حمایتی؛ راهبرد تحقق پنجره واحد خدمات حمایتی (ماده 31 برنامه هفتم)

1. اساسنامه سازمان هدفمندسازی یارانه‌ها. مصوب 27/۰۴/1389 هیئت‌وزیران.
2. اساسنامه کمیته امداد امام خمینیe. مصوب 15/۰۱/1394 آستان قدس رضوی.
3. امیری، جعفرتاش. (1394). «گونه‌شناسی نظام رفاهی جمهوری اسلامی ایران، براساس مدل سه دولت رفاه گوستا اندرسون». سیاست‌نامه علم و فناوری، 5(1 شماره پیاپی 10): 5-13.
4. امینی، جمشید، و پروایی، شیوا. (1401). «مرور سیاست‌ها و طرح‌های پرداخت یارانه در نظام رفاه اقتصادی و مساعدت اجتماعی جهان». تهران: سازمان هدفمندسازی یارانه‌ها. قابل‌دسترسی در:

https://ensani.ir/fa/article/541363

5. اندیشکده حکمرانی انرژی و منابع. (1400). «بنزین برای همه؛ برقراری عدالت یا کاهش هزینه‌های دولت». سیاست‌نامه. 203، قابل‌دسترسی در:

https://iranergi.com/2579

6. بهرمن، حمیدرضا. (1401). «مالیات بر مجموع درآمد (7): نحوه ارتباط نظام مالیات بر مجموع درآمد با نظام یارانه‌ها. گزارش مرکز پژوهش‌های مجلس شورای اسلامی». شماره مسلسل 18622. قابل‌دسترسی در:

https://rc.majlis.ir/fa/report/show/1755296

7. تاج مزینانی، علی‌اکبر. (1389). «گونه‌شناسی نظام‌های رفاهی در جهان». فصلنامه برنامه‌ریزی رفاه و توسعه اجتماعی، 2(6): 203-234.
8. جان‌محمدی، امیرحسین؛ عبدالملکی، حجت‌اله و محمدجواد شریف‌زاده. (1403). «بررسی و شناسایی موانع یکپارچه‌سازی نظام حمایتی و نظام مالیاتی در ایران مبتنی بر اعتبار مالیاتی قابل‌استرداد». مطالعات اقتصاد بخش عمومی، 3(9): 355-384.

Doi: 10.22126/pse.2024.10197.1098

9. شهنازی، روح‌الله؛ حسینی، سید عقیل و علیرضا رعنایی. (1403). «تحلیل مقایسه‌ای شوک‌درمانی و اصلاحات تدریجی در هدفمندسازی یارانه بنزین: اهمیت تطبیق‌پذیری نهاد و سازمان». فصلنامه علمی پژوهشی راهبرد اقتصادی، 13(48): 115-146.

Doi:10.22034/es.2024.444089.1738

10. عاملی، سید احمد و ایمان رفیعی. (1402). «مطالعه تطبیقی نظام یکپارچه مالیاتی - حمایتی و روش مالیات‌ستانی و پرداخت‌های حمایتی در اسلام». مطالعات اقتصاد اسلامی، 15(2): 699-730.

Doi: 10.30497/IES.2024.245961.2213

11. قانون اساسنامه بنیاد شهید انقلاب اسلامی [بنیاد شهید و امور ایثارگران]. مصوب 27/02/1377 مجلس شورای اسلامی.
12. قانون برنامه پنج‌ساله هفتم پیشرفت جمهوری اسلامی ایران (1403-1407). مصوب 18/۰۴/1403 مجلس شورای اسلامی.
13. قانون ساختار نظام جامع رفاه و تأمین اجتماعی. مصوب 21/۰۲/1383 مجلس شورای اسلامی.
14. قانون فهرست نهادها و مؤسسات عمومی غیردولتی. مصوب 19/۰۴/1373 مجلس شورای اسلامی.
15. قوانین بودجه سنواتی. مصوبات مجلس شورای اسلامی.
16. مرکز پژوهش‌های مجلس شورای اسلامی. (1402). «بررسی سیاست‌های حمایتی (4): برنامه‌های حمایتی مبتنی‌بر کار. شماره مسلسل 19556. قابل‌دسترسی در:

https://rc.majlis.ir/fa/report/show/1793666

17. مؤسسه عالی آموزش و پژوهش مدیریت و برنامه‌ریزی. (1393). بررسی تجربه‌های جهانی حمایت از خانوار. تهران: مؤسسه عالی آموزش و پژوهش مدیریت و برنامه‌ریزی.

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