Volume 17, Issue 5 (2009)
J Tax Res 2009, 17(5): 9-26 |
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Pourzamani Z, Shamsi Jamkhaneh A. Factors involved in the difference between taxable income declared by business corporations and taxable income assessed by tax authorities: Case of West Tehran Tax Affairs Head Office . J Tax Res 2009; 17 (5) :9-26
URL: http://taxjournal.ir/article-1-137-en.html
URL: http://taxjournal.ir/article-1-137-en.html
1- Assistant Professor of Accounting at Islamic Azad University, Central Tehran Branch
2- M.A. in Accounting
2- M.A. in Accounting
Abstract: (8102 Views)
The present paper seeks to explore the factors involved in the difference between the taxable income declared by business corporations and the taxable income assessed by tax authorities. To this end, data of business corporations’ performance (data of the fiscal years 2005 and 2006 being recorded in their statuary books) were gathered from tax cases filed with West Tehran Tax Affairs Head Office and, through making use of relevant statistical methods and software, were put under investigation. The findings obtained indicate that there is a significant difference between the declared and assessed taxable incomes. Moreover, the factors involved in this difference are all, in isolation, significant. In order to show the degree of importance of each factor, the proportion of each variable in the overall difference were calculated and Freidman Test was used.
Type of Study: Research |
Received: 2009/01/5 | Accepted: 2009/07/5 | Published: 2014/03/14
Received: 2009/01/5 | Accepted: 2009/07/5 | Published: 2014/03/14
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