Volume 33, Issue 59 (2023)                   J Tax Res 2023, 33(59): 76-103 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Baseri M, Amiri A, Salari H, Rostami Jaz H. Conceptual Model of Recognizing the Income of Companies and Businesses Based on Bank Transactions: Multi Grounded Theory Approach. J Tax Res 2023; 33 (59) :76-103
URL: http://taxjournal.ir/article-1-2323-en.html
1- , hojjatslr@gmail.com
Abstract:   (767 Views)
The purpose of the current research is to present a model for identifying taxpayers' income based on bank transactions. This research has succeeded in presenting a multifaceted model including causal conditions, intervenors, foundations, strategies and consequences by using the Multi Grounded Theory method (Goldkuhl and Cronholm version). By conducting semi-structured interviews with 18 executive and academic experts familiar with the concept of taxpayers' income and taxes, who were selected by theoretical sampling, 213 conceptual codes were extracted and analyzed using MAXQDA software version 10. The legal and standard requirements, opportunistic actions and limitations of interaction and access as interfering conditions, Education and culturalization, communication and technology and legal platforms as context conditions, And finally, the strategies and consequences of identifying taxpayers' income based on bank transactions were also introduced at three levels, including strategies and consequences at the macro level, at the level of 
Full-Text [PDF 557 kb]   (327 Downloads)    
Type of Study: Research | Subject: Management
Received: 2023/12/23 | Accepted: 2023/12/1 | Published: 2023/12/1

1. Abdollahi, Hosein, (2021). Tax Assessment Based on Banking Transactions in the Iranian Legal System. Journal of Tax Research, 28 (48):61-82, (Persian).
2. Barzegari Dehaj, Mohamad, Keyghobadi Amirreza, Yaghoobnezhad Ahmad, Jahanshad, Azita, (2021). Providing a Model for Preparing an Estimated Tax Return with the Provisions of Article 97 of the Direct Taxes Act. Journal of Tax Research, 29 (49): 61-82, (Persian).
3. Carton, Benjamin and Corugedo, Emilio Fernández and Hunt, Benjamin. (2019). Corporate Tax Reform: From Income to Cash Flow Taxes. IMF Working Paper. No. 19/13. [DOI:10.5089/9781484390085.001]
4. Corbin, J., Strous, A. (2008). Basics of Qualitative Research. Los Anjeles, CA: SAGE
5. Creswell, J. (2012). Planning, Conducting, and Evaluating Quantitative and Qualitative Research (Fourth Edition ed). Boston: Pearson Education, Inc.
6. Edwards, C. (2003). Replacing the Scandal-plagued Corporate Income Tax with a Cash-flow Tax. Cato Policy Analysis. (431).
7. Farokhian, Ali, Chalechale, Abdollah, (2019). Discovering Suspected Money Laundering Transactions Based on The Texture Pattern of Bank Accounts, Journal of Audit Scince,19(1), pp 237-268,(Persian).
8. Foroodi, Maryam, Hejazi, Rezvan, (2021). Presenting a Conceptual Model of Earnings Management Based on Multi_ grounded Theory Approach'. The Financial Accounting and Auditing Researches, 12(48), 95-120, (Persian).
9. Gharamaleki, A. (2001). Methodology of Religious Studies. Razavi University of Islamic Sciences, 25-25, (Persian).
10. Garnaut, R., Emerson, C., Finighan, R., & Anthony, S. (2020). Replacing Corporate Income Tax with a Cash Flow Tax. Australian Economic Review, 53(4), 463-481. [DOI:10.1111/1467-8462.12385]
11. Goldkuhl, G., & Cronholm, S. (2010). Adding Theoretical Grounding to Grounded Theory: Toward Multi-Grounded Theory. International Journal of Qualitative Methods, 9(2), 187-205. [DOI:10.1177/160940691000900205]
12. Gordon, Roger, & Li, Wei. (2009). Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation. Journal of Public Economics, 93, 855-866. [DOI:10.1016/j.jpubeco.2009.04.001]
13. Guenther, D. A., E. L. May dew and s. e. Nutter, (1997). Financial Reporting, Tax Costs, And Book-tax Conformity, Journal of Accounting and Economics, No. 23, pp. 225- 248. [DOI:10.1016/S0165-4101(97)00009-8]
14. Hajmohammadi, Fereshte (2009). Legal Requirements for the Access to / Exchange of Banking and Bank Information for Tax Purposes Inside and Outside the Country. Journal of Tax Research. 17 (5):93-114, (Persian).
15. Hajsadeghi, Saeid, Gholamnia Roshan, Hamidreza, Dadashi Iman. (2022). Providing a Model for Evaluating Suspicious Bank Accounts with the Approach of Determining Tax Effects Based on Structural Equation Modeling. Journal of Tax Research. 30 (53):45-70, (Persian). [DOI:10.52547/taxjournal.30.53.2]
16. Imam P. A & D. F. Jacobs (2007). Effect of Corruption on Tax Revenues in the Middle East, IMF WP/07/270:1-34. [DOI:10.5089/9781451868333.001]
17. Jenati, Nader (2016). A Review of Tax Reforms in Iran & around the World (with an Emphasize on Tax System Modernization) '. Iranian National Tax Administration, 24(79), 79, (Persian).
18. Khani, Abdollah, Imani, Karim, Yosefi, Amin, (2015). Tax Avoidance, How to Measure and Factors Affecting it, Journal of Accounting and Social Interests, 4(4), pp.121-142, (Persian).
19. Khodamipour, Ahmad, Torkzadeh Mahani, Ali, (2012). Tax and Conservatism in Financial Reporting, and the Value Relevance of Accounting Data, Journal of Financial Accounting Research, 3(3): 127, (Persian).
20. Lee, J. (2001).A. Grounded Theory: Integration and Internalization in ERP Adoption and Use, Unpublished Doctoral Dissertation, University of Nebreska, In Proquest UMI Database.
21. Mehrkam, Mehrdad, Hesni Moghadam, Fatemeh, (2021). Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry, Accounting Research, 13(49):195-206, (Persian).
22. Mohdisa, K., Yussof, S. & Mohdali, R. (2014). The Role of Tax Agents in Sustaining the Malaysian Tax System. Procedia- Social and Behavioral Sciences, 164: 366-371. [DOI:10.1016/j.sbspro.2014.11.089]
23. Nasr, Mohammad Ali, Khajavi, Shokrollah, Abbasian, Ezatollah, Aghaei, Mohammad Ali. (2019). Developing a Quality Control Framework for Audit Firms and Oversight board in Iran Multi-grounded Theory, Iranian Management Accounting Association, 8(30):149-174,(Persian)
24. O'Reilly, P., K. Parra Ramirez and M. A. Stemmer (2019). Exchange of Information and Bank Deposits in International Financial Centers, OECD Taxation Working Papers, No. 46, Paris, OECD Publishing.
25. Roshaiza, Taha, Sisiram, R.N., Colombage, Svetlana, M., & Loganathan, N. (2013). Does Financial System Activity Affect Tax Revenue in Malaysia? Bounds Testing and Causality Approach. Journal of Asian Economics, 24, 147-157. [DOI:10.1016/j.asieco.2012.11.001]
26. Salari Kiskani, Fateme, Pourheidari, Omid, Khodamipour, Ahmad. (2020). Impacts of Information and Communication Technology on Tax Collection. Journal of Accounting Knowledge, 11(4), 187-210, (Persian).
27. Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures For Developing Grounded Theory (2 Nd Ed). Sage Publications, Thousand Oaks, CA, USA.
28. Soltanololamaie, Seyed Mohamad Hadi, Ravanbakhash, Monireh. (2021). 'Bank Transactions Tax, 26(85): 99, (Persian).
29. Sushma.Ms, Srivastava. Namita (2014). Bank Transaction Tax: An Approach to Tax Reform in India, a Clinical Review. International Journal of Scientific & Engineering Research, Volume 5, Issue 12: 117-123.

Add your comments about this article : Your username or Email:

Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2024 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb