Assessing tax differences caused by the mismatch of tax evasion and tax, inventory and financing policies
- سال انتشار: 1402
- محل انتشار: مجله آنالیز غیر خطی و کاربردها، دوره: 14، شماره: 11
- کد COI اختصاصی: JR_IJNAA-14-11_027
- زبان مقاله: انگلیسی
- تعداد مشاهده: 125
نویسندگان
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
چکیده
Tax, inventory and financing policies through correcting and stabilizing economic activities in different sectors not only help to provide financial resources for the government but also for economic growth and development. Therefore, the correct application of tax, inventory and financing policies can be considered as a means to increase mobility, and economic dynamism and go forward in economic and social development. The purpose of this research is to assess the tax differences caused by the mismatch of tax evasion and tax, inventory and financing policies. The research sample includes ۱۴۹ companies accepted in the Tehran Stock Exchange, which covers a period of seven years from March ۲۰۱۳ to March ۲۰۲۰. The results show that match of the tax policy, inventory policy, financing policy and tax evasion is effective in a decrease of the permanent tax gap. In Addition, a match of the tax policy, financing policy and tax evasion is effective in the decrease of the temporary tax difference, too.کلیدواژه ها
Permanent tax difference, temporary tax difference, tax evasion, tax policy, Inventory, Financingاطلاعات 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.