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J Tax Res 2025, 0 - : 265-294 |
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ourojzadeh I, samimi S, najafi N. Identifying Components and Indicators of Tax Evasion in Financial Statements:A Beyond-Triangulation Approach. J Tax Res 2025;
URL: http://taxjournal.ir/article-1-2533-en.html
URL: http://taxjournal.ir/article-1-2533-en.html
1- , samimisaied@gmail.com
Abstract: (2 Views)
Tax auditors make crucial professional judgments regarding the identification of material misstatements that significantly impact corporate tax liabilities. This study aims to analyze the key components and indicators influencing the detection of material tax misstatements in financial reports. A mixed-methods approach combining thematic analysis and meta-synthesis was employed to analyze qualitative and quantitative data. The study's population consists of tax auditors from the Tax Administration Organization with at least ten years of executive management experience, experienced and expert tax professors, members of the Iranian Association of Certified Tax Advisors, certified court experts in taxation, and partners of private accounting firms. The research findings identified the following components: technical and operational factors (14 indicators); regulations and laws (3 indicators); responsibility and technical skills (8 indicators); and financial and tax ratios (6 indicators). Fuzzy Delphi results indicated that current account turnover of partners and shareholders, with a weight of 0.203, ranked first in prioritizing indicators for detecting material tax misstatements. Pre-tax profit (weight 0.186) ranked second, inventory turnover (weight 0.173) ranked third, and operating income at cost ranked fourth (weight 0.101).
Keywords: Material misstatement, tax misstatement, laws and regulations, technical and operational factors, liability and technical knowledge
Type of Study: Research |
Subject:
Accounting
Received: 2025/08/18 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/18 | Accepted: 2025/09/1 | Published: 2025/09/1
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