فهرست مطالب reza kamyab teymouri

Tax non-compliance that leads to the tax gap, depends on various factors such as structural problems of the tax system, economic, social, psychological, cultural factors and the existing image of the tax system in society. In order to determine preventive strategies to deal with cases of noncompliance for tax management, it is necessary to determine the incentives for non-compliance. In this study to identify controllable incentives for tax non-compliance after a semi-structured interview with 30 tax experts and after achieving theoretical saturation by using the method of theme analysis and coding. we prepared a researcher-made questionnaire containing 69 questions and with the structural equations approach, the relations are presented and after testing the model, the identified stimuli are categorized. Identifying the stimuli of noncompliance instead of its cases is known as a knowledge gap.The innovation of this research is focus on identifying the drivers of internal tax risk, that can be influenced through the policy of Iranian Tax Administration, with preventing approach. Therefore, the tax organization can use the results of this study to make changes or amendments to the regulations and executive processes and play a more effective role in managing tax compliance.

This study focused on measuring the alignment between AIS requirements and AIS capacity, then investigating whether this AIS alignment is linked to firm performance. AIS alignment with 19 accounting information characteristics for both requirement and capacity, with using questionnaire, was evaluated by financial managers of 93 manufacturing companies listed at Tehran stock exchange. Average of the return on equity, price/ earnings ratio, the carefulness of profit prediction and financial reports rapidness, for years of 1387 and 1388 (Iranian calendar) are used as performance criteria. Two statistical methods were performed to indicate association between AIS alignment and firms’ performance. The results of testing four hypotheses by two methods indicated that the companies with high AIS alignment had achieved better organizational performance than low AIS alignment. The findings provided evidence of the positive relation between AIS alignment and firms’ performance. Since performance and efficiency are important for the companies, investors, bankers and country industrial development planning, therefore training accountants can help successful implementation of AIS.