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

Document Type : Original Article

Authors

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

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

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

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

10.30495/ijfma.2022.61954.1679

Abstract

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

Keywords

References

  • Belkaoui, A. (2013). Accounting Theories, translated by Ali Parsaian, first edition, Termeh Publications.
  • Beikpour, M. Al. (2007). Tax Audit, Third Edition, Faculty of Economics Publications.
  • Panahi, M. Gh. (2015). Direct Taxes Law, First Edition, Balagh Danesh Publications.
  • Pourzamani, Z., Shamsi Jamkhaneh, A. (2009). Investigating the reasons for the difference between the declared taxable income of commercial companies and the assessed taxable income by taxation units, Journal of Tax, New Volume, Issue 5, Series 53, Summer 2009.
  • Delavar, A. (2019). Research Methods in Psychology and Educational Sciences, Virayesh Publications.
  • Shabahang, R. (2008). Accounting Theory 2, Vol. I, Eighth Edition, Auditing Organization Publications.
  • TalebNia, Gh., Movassagh, R. (2011). The main causes of the different reporting earning and benefit taxable income of legal entities, Azad University Science and Research Branch, Tehran.
  • Arabsalehi, M., Hashemi, M. (2015). The Effect of Managerial Overconfidence on Tax Avoidance, Vol. 22, Issue 1, Pp. 85-104.
  • Alimi, H. A. (2004). Audit Programs, First Edition, Publications of the Cultural Institute of Accountants Today
  • Ghaderi, B., Kafami, M., Karimi Hessari, F. (2018). Investigating the Impact of Financial and Non-Financial Factors Affecting the Tax Gap, Vol. I, Issue 2, Fall 2018, Pp. 1-16
  • Malek Araee, N., Ali Madad, M. (2006). Accounting Principles 1, Vol. I, Auditing Organization Publications.
  • Mehrabani, H. (2012). Tax Accounting, Third Edition, Farhikhtegan University Press.

Files

Share

How to cite

Statistics