Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory

Document Type : Original Article

Authors

1 Ph.D. Candidate in Accounting, Department of Accounting, University of Mazandaran, Babolsar, Iran

2 Associate Professor of Accounting, Department of Accounting, University of Mazandaran, Babolsar, Iran

10.30495/ijfma.2023.21589

Abstract

The process of tax collection and the government access to extensive financial resources are established by reviewing the taxpayers' information and submitting the tax auditor's report. Therefore, any defects or mistakes in the tax audits’ reports or stopping the tax receiving system and their failure make it impossible to access the mentioned goals, imposes costs on the government and people and non-accomplishment of social justice. Many factors influence the submission of inefficient tax reports. The purpose of this qualitative research is to present a conceptual pattern of failure of tax reports using a grounded theory approach. The statistical population of this research includes experts and specialists of taxation that 16 participants in this research were selected according to the research objective by using the purposeful sampling approach. Data was collected by interview, the general interview guide approach and semi-structured collecting method by two revising methods of participants and non-participated scholars review to validate the data in the research. The central issue is the failure of tax reports for which 15 causes were identified as causal conditions. Then, strategies are formulated and the final conceptual model is extracted based on it in terms of the context and intervening conditions.

Keywords

References

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