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

Paying attention to the role of tax in the economy and the existence of a tax gap, which is derived from non-compliance with professional ethics, as a counter value, can be a serious threat to the tax culture and reduce the desire of companies to increase equity due to the increase in its costs, and ultimately intensify the downward trend of investment in the country. In this research, the role of the unknown factors of tax conflicts on the tax gap and the cost of equity in 149 companies admitted to the Tehran Stock Exchange, which were selected as the statistical sample companies of the research in the seven-year period from the beginning of 2012 to the end of 2018, has been discussed in this research. In this research, a researcher-made questionnaire with open-ended questions was used to screen the components of the tax gap model caused by tax conflicts. In this questionnaire, experts responded to 22 experts from auditors and high-ranking officials in tax affairs on the importance of each of the identified components, based on a 5-point Likert scale. In order to test the hypotheses of the research, Eveouz software was used, and in particular, the regression method of Baron and Kenny (1986) was used to test the hypothesis. The results of the research showed that the unknown factors of tax conflicts play a mediating role on the relationship between the tax gap and the cost of equity.

The purpose of the present study is to investigate the moderating effect of corporate governance on the relationship between the quality of independent audits and the tax gap in companies listed on the Tehran Stock Exchange.

A multivariate regression method based on combined data was used for data analysis. The statistical population of the research comprises the companies listed on the Tehran Stock Exchange and OTC.

The findings of the first hypothesis of the research show that there is a negative and significant relationship between the quality of independent auditing and the tax gap. In other words, increasing the quality of independent auditing reduces the tax gap. The results of the second hypothesis indicate that the moderating effect of corporate governance on the relationship between independent audit quality and the tax gap is positive and significant. This means that with the increase in corporate governance, the relationship between the quality of independent auditing and the tax gap intensifies.

To accurately diagnose tax issues, the Tax Administration should focus on the tenure and continuity of the relationship between audit institutions and companies. Companies can also utilize expert auditors from auditing organizations and seek accreditation from "A" rated institutions to enhance the quality of reported profits and earn investors' trust. The research's second hypothesis indicates a lack of proper corporate governance in Iran, suggesting the need to enhance corporate governance criteria as a monitoring mechanism.

Abstract
The purpose of this study is to investigate the impact of the implementation of international financial reporting standards on the relationship between the comparability of financial statements and the tax gap in the Tehran Stock Exchange.Hypotheses were tested through multiple regression and generalized least squares method. Also, the statistical sample of the research included 115 companies during the period of 2016 to 2022, which were selected using the systematic elimination method.The results showed that there is a negative and significant relationship between the comparability of financial statements and the tax gap, and the implementation of international financial reporting standards also exacerbates the negative relationship between the comparability of financial statements and the tax gap.The ability to compare financial statements, as a governance mechanism, prevents the opportunistic behavior of managers, including the tax gap, and by increasing the transparency of financial reporting, it can improve the accuracy of information available to the public regarding management activities and decisions and the possibility of discovery. Increase cases of tax evasion by tax officials. Also, based on agency theory and stakeholder theory, the use of international financial reporting standards as a basis for calculating taxable income maintains a high level of compliance between accounting profit and taxable profit and increases its comparability between companies, which The problem reduces the difference between accounting profit and taxable profit.

For companies and their shareholders, tax is considered one of the expenses and the amount of tax payable is one of the motivating factors in many management decisions. Recent studies of management activities are exclusively aimed at reducing corporate taxes through tax reduction methods. In the current research, the role of social responsibility on the elements of corporate governance and the tax gap in companies listed on the Tehran Stock Exchange has been investigated. The indicators used include the proportion of non-executive directors, institutional ownership and board size. in order to achieve the goal of the research, a sample consisting of 120 companies accepted in Tehran Bahadur Stock Exchange, during the period of 2016 to 2014 (600-years, companies) has been selected and the hypotheses proposed using the model Multivariate regressions (EGLS) were tested. The findings of the research show that there is a direct and meaningful relationship between the ratio of non-executive directors and the tax gap, and this relationship is moderated by applying the role of social responsibility as a moderator. There is an inverse relationship between institutional ownership and the size of the board of directors and the tax gap. There is a significant difference and the inverse relationship is strengthened with the application of social responsibility-moderating variable.

AbstractIn the last two decades, in order to reduce the size of the tax gap, the tax authorities of developed countries have shifted from risk-based tax audit to voluntary compliance management. Therefore structure of the tax offices has changed. In tax compliance management, it is important to identify non-compliant incentives to adopt preventive strategies. In this study to identify non-compliance stimuli, after semi-structured interviews with 30 tax experts and using Thematic Analysis and coding method stimulants and indicators identified. Parallel comparison questionnaires were distributed to statistical sample. By using (AHP), effective stimuli in tax non-compliance and related indicators were ranked.The most important stimulus for tax non-compliance risk has been the executive processes, and after that, the stimulus for risk has come from the rules. The level of technology is in the third place and the level of knowledge of the organization is in the last place. The innovation of this research is its focus on identifying internal non-compliance stimuli that can be influenced by the tax administration's policy.Therefore the Iranian Tax Administration can use the results of this research to make changes or amendments to laws, regulations and executive process. Also by increasing the level of technology and organizational knowledge can play a more effective role in managing tax compliance.

This research aims to examine the relation between political costs and tax gap using structural equation modeling approach. The sample consists of 66 firms listed in Tehran Stock Exchange for the period from 2006 to 2013. Political costs are measured using the observable variables such as capital intensity, concentrate rate, firm size, employee intensity and risk, and tax gap is measured using the difference between determined tax and declared tax. In addition, this study considers profitability and leverage ratio as control variables. The results indicate that there is no significant relation between political costs and tax gap, therefore, there is no empirical evidence on the relation between political costs and the tax gap in Tehran Stock Exchange.

In this article, based on the level of levy in the country during 1379 to 1390 was attempted to divide the country into three regions, called them developed, less developed and underdeveloped each of these areas, include provinces, which are selected according to available data, there has thus developed region includes nine provinces, less developed and underdeveloped regions, each consisting of six provinces, and the other provinces have been removed. Also, using panel data to identify the factors affecting the tax capacity of the various provinces and it was found that the value added of industry and mines of GDP, the share of value added services sector in GDP, Per capita income and the investment are meaningful variables. At last by using maximum calculated taxation through curved Lafer general form and compare it with the actual capacity of each province's tax The amount of any State tax gap has been calculated that in order for a developed region is 41%, The less developed regions and underdeveloped region which is 47%, The results of this study suggest that the tax gap is present in all regions and provinces, and even increased. Therefore, it is proposed to compensate for the: A – tax Culture. B- General tax plan and instruction on-the-job. C- Correction of rules and tax circular and D- other essential preparation and important enterprises will do.

 In this research, the effect of financial and non-financial firm’s characteristics on tax gap by using structural equation modeling approach has been investigated. To conduct this study, financial reports of 79 companies during the financial periods of 1385 to 1395 (Iranian Calendar) are used. Financial characteristics as latent variable are measured by four observed variable those are: profitability, operation cash flows, firm value and leverage. Non-financial characteristics as another latent variable are measured by four observed variable those are: firm size, firm age, audit office size and type of industry. The results of this research show that financial characteristics have a positive and meaningful effect on tax gap. The results also show that non-financial characteristics have a negative effect on tax gap but a meaningful relationship between non-financial characteristics and tax gap was not found.

This research investigates the effect of agency costs on tax gap with structural equation modeling approach. To do this, the information has been collected from audited financial statements of firms listed in Tehran stock exchange for a seven-year period from 2006 to 2014. In order to measure agency costs (latent variable) as the independent variable, observable variables have been used like: asset utilization ratio, discretionary expenses, company size, tobins q ratio and free cash flow ratio. Tax gap as dependent variable is calculated using the different of determined tax and declared tax. Profitability and financial leverage ratio are the control variables. After ensuring that measurement patterns and structure of research are acceptable, the results show that agency costs have a negative effect on tax gap, although its intensity is not statistically significant. Also, there is no significant relationship between the control variables (profitability and financial leverage) and the tax gap

This study is aimed to investigate the effect of the board of director's independence on the relation between ownership structure and the tax gap. The sample includes 62 firms listed in Tehran Stock Exchange during the period from 2007-2013. To test the hypothesis, regression analysis method based on panel data is used. Independent variables are ownership structure including family ownership and corporate ownership and the dependent variable is tax gap which is equal to the difference between determined tax and declared tax. Also the adjusting variable is the board of directors' independence which is equal to the nonexecutive members to the total members ratio of the board of directors. The control variables are firms size, financial leverage and asset return. The findings show that there is a negative significant relation between family ownership and tax gap and a positive significant relation between corporate ownership and tax gap and also the board of directors' independence has no moderating effect on the relations

This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board، duality role of the CEO، institutional shareholders، state ownership، existence of the internal audit، audit opinion، changing of the auditor and the transaction with related parties are considered as corporate governance mechanisms proxies. In addition، firm size and the financial leverage are entered to the model as control variables. The final sample of analysis includes 110 firms for a period of 6 years from 2007 to 2012 and the multiple regression method based on panel data was used to test the proposed research hypotheses. The results indicate that despite the existence of negative relationship of board independence، state ownership، audit opinion، auditor change and leverage have negative impact with the tax gap; internal audit and size have positive impact on the tax gap. In addition، there is no significant relationship among the duality role of CEO، institutional shareholders and transactions of related parties with the tax gap.