Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange

  • سال انتشار: 1402
  • محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 8، شماره: 29
  • کد COI اختصاصی: JR_IJFMA-8-29_022
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 260
دانلود فایل این مقاله

نویسندگان

Hossien Yarahmadi

Ph.D. student of Accounting, Islamic Azad University Khomein Branch. Khomein . Iran

Masoud Taherinia

Assistant Professor Department of Accounting . Lorestan University. Khoramabad . Iran.

Ebrahim Givaki

Assistant Professor .Department of Management Islamic Azad University Khomein Branch. Khomein . Iran.

Ghodatolah talebniya

Associate Professor. Department of Accounting .Islamic Azad University Science and Research Branch .Tehran. Iran.

چکیده

Abstract The taxable income of legal persons is a critical issue in Iran as this sector plays a dynamic role in economic, social, and cultural activities in the society. The major problem of this study is the gap between the amounts of taxable income calculated by taxpayers and the Tax Administration. Field and bibliography methods besides Pearson Correlation Test were used, and all four hypotheses of research were confirmed. Accordingly, the reasons for the difference or gap between declared taxable income and assessed taxable income include breach of direct tax law by taxpayers, violation of accounting standards by taxpayers, lack of sufficient evidence and documents (including expenses, tax exemptions, and tax incentives) in the hand of taxpayers, ignorance of tax directives, instructions, and regulations by lack of sufficient evidence and documents (including expenses, tax exemptions, and tax incentives) in the hand of taxpayers, ignorance of tax directives, instructions, and regulations by taxpayers. taxpayers. Keywords: Tax, Assessed Taxable Income, Law, Declared Taxable Income, Accounting Standards

کلیدواژه ها

Tax, Assessed Taxable Income, Law, Declared Taxable Income, accounting standards

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.