فهرست مطالب مینا ابوحمزه

Due to the unique features of the Extensible Business Reporting Language (XBRL), its application to organizations has many benefits. Therefore, the present study tries to identify the appropriate acceptance model of Extensible Business Reporting Language (XBRL) by employees of Iranian National Tax Administration as a prerequisite for its use and application in the organization, by examining the basic acceptance models of new technologies. The tax affairs organization of the country as an executive body of the tax system plays an important role in achieving tax revenues and undoubtedly the adoption and application of advanced technologies, including the Extensible Business Reporting Language (XBRL), improves the performance of its employees and consequently increases revenues Government tax and, consequently, realization of macroeconomic goals. Therefore, it is expected that the staff of Iranian National Tax Administration adopt the eXtensible Business Reporting Language (XBRL) and according to the Technology Acceptance Model (TAM), the main factor in accepting this new technology by employees of Iranian National Tax Administration is perceived usefulness as a result of its positive impact on the qualitative information characteristics.

According to the capabilities of the Extensible Business Reporting Language (XBRL) , this paper addresses the issue of adopting this new reporting language by employees of Iranian National Tax Administration, as precondition of using it in the organization. This research, at first, examines theoretical and empirical literature and then, based on TAM technology mode, presents a theoretical model and identifies the factors influencing the adoption of this language in reporting. Then, by adopting a qualitative method and analyzing the content of 21 semi-structured interviews, the original theoretical model is amended and the factors influencing the adoption of this language in tax reporting are identified. Ultimately, by gathering and analyzing 70 Fuzzy Delphi questionnaires, this study presents the final conceptual model and evaluates the attitude of the employees of Iranian National Tax Administration around XBRL. The results of this study indicate that Iranian National Tax Administration employees embrace the eXtensible Business Reporting Language (XBRL) and, according to them, the main reason of accepting this new technology is its usefulness as a result of its positive impact on the qualitative information characteristics.

According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization to improve tax reporting in Iran. This research, in the first step, examines theoretical and empirical literature, presents a theoretical model and identifies the factors influencing the feasibility of using this language in organizations using the three-part technology, organizational and environmental (TOE) model. In the second step, by adopting a qualitative method and performing 21 semi-structured interviews, the original theoretical model was amended and the factors influencing the feasibility of using this language in National Tax Admission Organization have been identified. In the third step, by analyzing 70 Fuzzy Delphi questionnaires, we present the final conceptual model and evaluates the feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization. The results of this study show that, although from the perspective of technology, the use of Extensible Business Reporting Language (XBRL) in the tax affairs organization is feasible, but from organizational and environmental perspective, it is not possible to use in Iranian National Tax Admission Organization and face with organizational and environmental challenges.

Regarding the critical role of tax and tax revenues in developing the country`s economy and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural questionnaire and to measure corporate tax compliance, an index based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.

To address the issue of corporate social responsibility from the key issues of the current business environment, it is very important. Furthermore, according to the tax and corporate tax compliance in government to achieve economic and social objectives is so important. Regarding to the importance of this issue, this study examines the relationship between social responsibility and corporate tax compliance. Since corporate tax compliance is one of the best partnerships in the community and helps the government to achieve social goals, it is expected that social responsibility and corporate tax compliance have a positive and significant relationship. In this study, to measure corporate social responsibility, a questionnaire and for the measurement of corporate tax compliance, a measure based on the difference between the corporate tax and definite expression is used. A total of 30 companies from Large Taxpayers Units during the period 1387 to 1391 were considered and based on the research hypothesis testing, we determined that the company will participate in activities related to social responsibility; they are also more tax compliance.

The impact of corporate disclosure quality on macroeconomic issues, including tax noncompliance, is so important to know. According to the growing importance of tax as one of the governmental major financial resources and revenues, it is very important to identify strategies for decrease of tax noncompliance which reduces tax revenues. High quality disclosure of information can be viewed as a regulatory factor that controls the behavior of corporate management and reduces incentives for tax noncompliance, so it is expected that enhancement of corporate disclosure quality will reduce the corporate tax noncompliance. This study, using Panel Data Analysis, examines the impact of corporate disclosure quality on reducing tax noncompliance in Iran. To achieve this, we investigated 40 firms listed in TSE for a period from 2007 to 2011. This study uses timeliness and reliability as two different criteria of disclosure quality and uses a criterion based on the difference between decided and declared tax for measuring tax noncompliance. The results indicate a positive effect of corporate disclosure quality on corporate tax noncompliance reductio.

Corporate citizenship (CC) has emerged as a prominent term in the management literature dealing with the social role of corporations. This paper examines the concepts of corporate citizenship and integrates them into a comprehensive conceptual model deals. Two conventional views of corporate citizenship، are catalogued، a limited view and Consolidated view. In limited view، corporate citizenship means humanitarian strategy and in consolidated view، corporate citizenship means a compilation of the various aspects of the concept of corporate social responsibility. This article aims to define corporate citizenship in the best way that is more complete than existing concepts in the literature. Extensive look at corporate citizenship means taking the corporation as a citizen، with all its rights and obligations. Each individual citizen has three types of citizenship rights: civil، political and social rights، which are usually supplied by the government. Finally Corporate citizenship is the use of corporate power and resources in ways that benefit the city/region’s social، economic and environmental conditions’.

Regarding the critical role of liquidity in asset price discovery, sharing of financial risk, increasing of expected return and transaction costs reduction, it is important to know about the effective factors. This study examine The effects of the quality of corporate disclosure on stock liquidity. Because of increasingdisclosure quality, reduces information asymmetry and reducing information asymmetry, increases market liquidity so the main hypothesis of this study is that disclosure quality has effect on stock liquidity. In this study, for separating various details impacts of disclosure quality, we used timeliness and reliability and to determine stock liquidity we used 15 different trading and information liquidity measures. 112 Tehran Security Exchange listed companies, from 1384 to 1388 are chosen and research hypothesis were tested by linear multivariable regression in pre and post test. The results indicate that disclosure quality has positive effect on stock liquidity. Also showe positive effect of reliability on stock liquidity.