The Effect Comparability and Information Transparency Caused by The Application of International Financial Reporting Standards on The Efficiency of The Iranian Tax System

According to The announcement of The Iranian Securities and Exchange Organization that some companies are required to comply with The se standards It requires a lot of research in this regard. The purpose of this study is to investigate The effect of The comparability and transparency of information generated by The application of international financial reporting standards on The efficiency of The country's tax system. The statistical population of this research is ۱۱۰ experts and active people in The financial and tax area of Qom province. Using Cochran's formula, ۸۶ individuals were selected as sample size. The instrument of measurement in this research is a researcher-made questionnaire. According to The characteristics of The research variables, Pearson statistical test and regression were calculated using SPSS software. The results of The research indicate that The comparability and transparency of information resulting from The adoption and application of international financial reporting standards will improve The efficiency of The tax system of The country.

کلیدواژه ها:

Effectiveness of The tax system ، International Financial Reporting Standards ، Information Transparency ، Comparability