جستجوی مقالات مرتبط با کلیدواژه « income tax » در نشریات گروه « حسابداری »

The aim of the current research is to investigate the effect of income tax and asset turnover on company performance, considering the role of liquidity ratio modifier in companies listed on the Tehran Stock Exchange. The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies were examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. The obtained results show that income tax has a positive and significant effect on company performance. Asset turnover has a positive and significant effect on the company's performance. Liquidity ratio has a negative and significant moderating effect on the impact of income tax on company performance. Liquidity ratio has a negative and significant moderating effect on the effect of asset turnover on company performance.

The purpose of this research is to investigate the effect of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange. This research, in terms of quasi-experimental and post-event research implementation, in the field of accounting proof research and based on real information, and in terms of classification based on the purpose of applied type, it is also a research in terms of the nature and descriptive method that the data is a time series. And the model used in this research is the panel model, the time period considered in this study is 1401-1395. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange, which were active in the stock exchange from 2017 to 2023, out of 616 companies, after using the systematic elimination sampling method, 133 samples were obtained. Eviews software was used to analyze the data. The obtained results show that income tax has a positive and significant effect on company performance. Asset turnover has a positive and significant effect on the company's performance.

The purpose of the present study is to recognize and analyze short-term and long-term effects of income tax and value-added tax on these 2 macroeconomic criteria from 1991 to 2021. Considering the result of the unit root test and the stationarity of the variables at the level and with an interval, autoregressive distributed lag (ARDL) method was used to estimate the coefficients. The results show that both models (dependent variable of the first model: inflation, dependent variable of the second model: gross domestic product) have long-term relation. In the first model, the results indicate that taxes have inflationary effects in the long term. On the other hand, contrary to the expectation of some experts, imposing taxes would improve GDP in the long term. Moreover, the value of ECT (-1) for both models is as expected and equal to -0.775 and-0.901 which means returning to long-term balance in less than 2 periods after the shock. It is suggested that by studying other macroeconomic variables, more attention will be paid to their evaluation and effectiveness on the variables of macroeconomics.

The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory. The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the research data were collected through 338 structured and researcher-made questionnaires with 5-point Likert scale from 4 groups of occupations (currency exchangers, real estate agents, lawyers, and official court experts). The collected data were analyzed using SPSS (version 25), Smart P.L.S. (version 2), and structural equations modeling method. The results indicate that within the framework of planned behavior theory, attitude variables, information asymmetry, risk taking, and tax compliance cost have a significantly direct relationship with tax non-compliance intention. However, no significant relation was observed in the effect of attitude variables, tax knowledge, tax system, and tax officials. A significantly indirect relation was observed between the impact of norms on the intention of tax non-compliance and individual norms. Finally, it was observed that recognized behavioral control has a significant effect on the intention and behavior of income tax non-compliance in occupations. It is noticeable that tax organizations do not have sufficient focus on behavioral factors and since the theory of planned behavior is a suitable approach to explain and predict the intention and behavior of taxpayers, this gap can be investigated using this theory and other similar ones to present appropriate solutions.

 With the emergence of taxes, the phenomenon of tax evasion and tax non-compliance has always existed. A set of economic, social, cultural and psychological factors are effective on the decisions of non-compliance and tax evasion. If the factors affecting tax compliance or non-compliance are identified, changes in tax laws, structures or processes can help increase compliance and prevent tax evasion. In this research, it is investigated whether financial managers, accountants, and taxpayers consider income tax and value added tax separately from other financial events based on the theory of mental accounting. And do people who have high scores in mental accounting do more tax compliance? This research is of applied and descriptive-survey type and from the point of view of the time dimension, it is part of the cross-sectional research that was conducted in the solar year 1401 (tax year 1400). The statistical population of this research consists of financial managers, accountants, and tax payers of businesses and companies that are required to submit tax returns in Kerman province. Since the statistical population of this research is assumed to be unlimited, in order to determine the sample size, Cochran's formula was used for the unlimited population and the sample size was estimated to be 384 people, and a questionnaire consisting of two questions was used to collect data. The results of the research show that taxpayers mentally separate taxes from other incomes and distinguish between gross and net income and do not enter all financial activities in a single mental account. Also, the results showed that mental accounting has a positive and significant effect on tax compliance, and taxpayers who have higher mental accounting scores do more tax compliance.

In this research, we study the relationship between corporate income tax and inflation, when accounting historical cost income is the basis for calculating corporate taxes. Because tax deductions are based on historical cost and are not inflation-indexed, therefore in inflationary periods, depreciation and cost of goods sold will be less than actual and income will be higher, and hence the amount of tax will be distorted. But taxable income increase with inflation rate, as a result it is expected that corporate tax would be higher than actual tax (tax in the absence of inflation). On the other hand, the full amount of nominal interest expense is usually deductible from income, while part of the interest expense is to compensate for the devaluation of the real debt. As a result, it reduces profits and reduces the real tax. In the present research, in order to investigate the effect of inflation on corporate income tax, as a result using historical cost accounting, information of 354 companies during the years 1384-1394 was investigated using ordinary least squares regression method. The result showed that failure to adjust historical-cost-based tax deductions for inflation increases the real tax for capital- and inventory-intensive firms, but deductibility of nominal interest offset part of the consequences of using historical cost tax methods.

Subject and Purpose of the Article:

 The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax.

The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews.

Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in  society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary  contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare.

Conclusion Originality and its Contribution to the Knowledge:

 In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.

The business income tax is major source of tax revenues due to its importance and size. The purpose of this research is to investigate the role of mental accounting in shaping tax behavior of self-employed taxpayers. This is a survey research and the statistical population is comprised of individual taxpayers in Fars province in 2019. Hypothesis testing using R based on a sample of 184 small business owners revealed that self-employed taxpayers vary in how they use mental accounting and do tax calculations. They can be divided into segregators and integrators. Furthermore, the results revealed a significant difference between mental accounting of income tax and value-added tax (VAT). Taxpayers are more likely to segregate their mental accounts for VAT than they do for income tax. In addition, there is a positive relationship between tax knowledge and using mental accounting and a positive relationship between mental accounting and tax compliance. Therefore, it is important for the government to promote small business owners’ knowledge that can influence their mental accounting and, in turn, their tax compliance.

The tendency to gain benefits of proficiency and financial resources of foreign investors alongside the Legal restrictions of provisions No. 44, 45, 80 and 81 of the Iranian constitution, caused an occasion to benefit from Buy-Back contract's capacities in order to draw the attention of foreign investors to Iranian oil and gas industry, in recent decades. Upon incorporation of foreign investors in Iran, the tax auditors have interfaced by some challenges like how to collect the income tax and value-added-tax by implementation of one of the Completed-contract method or the Percentage-of-completion method. Because of no consistency among the tax auditors to deal with this problem, the main purpose of this paper is to investigate and explaining the issue based on a Library-Based research. The results show that the INTA can use just the Percentage-of-completion method (Privileging Form Over Content) and or the Completed-contract method and the Percentage-of-completion method contemporaneously (Privileging Content Over Form) based on the dominant policies and the content of the related contracts. Moreover, based on the method of accounting for income tax, the INTA can collect the Value-Added tax too.

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.