جستجوی مقالات مرتبط با کلیدواژه "کیفیت حسابرسی مالیاتی" در نشریات گروه "اقتصاد"

The current research seeks to formulate the model of professional judgment of tax auditors with the approach of grounded theory. Since it is expected that the results of this research will be taken into consideration by the managers of the Iranian National Tax Administration, it is among applied research and its nature is exploratory, which is implemented with a qualitative method. Data collection was done by snowball sampling through interviews with 11 tax audit experts in 1402 and then data analysis. Using the systematic approach of Strauss and Corbin (1998), the pattern of professional judgment of tax auditors was explained along with its explanatory components, i.e. causal conditions, background conditions, strategies, intervening factors and consequences. In compiling the professional judgment model of tax auditors, 13 causes were selected as causal conditions, the experts emphasized the importance of the quality of documents and documents, the multiplicity of laws and regulations, the auditor's experience, and the auditor's personal characteristics. The central phenomenon of the present research was the professional judgment of tax auditors was identified. Then, according to the conditions of the background and the intervener, strategies related to professional judgment and its consequences have been presented and the final model has been developed based on it.

One of the important risks of any tax system is the lack of tax compliance of taxpayers, and in fact, the degree of tax compliance is a measure of the efficiency of that country's tax system. Therefore, the current research seeks to model the quality of tax audits based on the acceptance of legal taxpayers. This research is of a mixed type and with an exploratory approach, its model and process is qualitative and quantitative (mixed), in the qualitative phase, theoretical sampling and data collection through in-depth interviews with 15 tax and audit experts and Then, the obtained information was analyzed and finally, the model was extracted and the theory was created. In this research, using the systematic approach of Strauss and Corbin (1998), modeling the quality of tax audit based on the acceptance of legal taxpayers along with its explanatory components (causal conditions, background , strategies, interventionist and consequences) were explained. The quantification of the model was formed by formulating a questionnaire based on the components of the model and their operationalization, in the quantitative part of the questionnaire prepared from qualitative indicators and through Cochran's formula in a sample method. A cluster of 384 suitable returned questionnaires was used for quantitative analysis. The data analysis method was based on the PLS3 method. The findings of the research model include types of causal factors, strategies, intervenors, contextual factors, and consequences, which were examined and validated in two dimensions and components. Quantitative and qualitative stage was done. The design of the tax audit quality model based on the acceptance of legal taxpayers leads to improved attitudes (increasing public trust), increasing and timely collection of taxes, reducing collection costs, and ultimately improving the quality of tax audits.

The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of social inequalities is caused by the lack of transparency in incomes and income gap, therefore identifying the factors that improve the quality model of tax audit And the evaluation of their relations can be a step in the direction of helping to fully secure the spending credits of the government's general budget, providing and increasing stable incomes, promoting tax justice and improving the structure of income distribution, helping the country's growth and development and realizing social justice. . The current research is an applied research. The data collection for the process of testing the designed model was done through a questionnaire and according to the categories obtained from the subsets of the main categories, and to measure the validity of the designed model from the structural equation model (analysis of quantitative data through confirmatory factor analysis ) and to test the hypotheses, PLS and SPSS software were used to analyze the correlation between variables and other tests. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of the central phenomenon, background and intervening factors effective on the improvement of the tax audit quality model have a positive and significant effect on the strategic factors effective on the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results.