The Impact of the Implementation of International Financial Reporting Standards (IFRS) on the Relationship Between Financial Statement Comparability and Tax Gap

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.