1- Shiraz University , m.namazi@rose.shirazu.ac.ir
2- Payam Noor University
2- Payam Noor University
Abstract: (16 Views)
The aim of the research is to develop a suitable model to reduce tax risk and its experimental test. The research method is a combination of Mikhailov fuzzy hierarchical analysis, a qualitative, quantitative and descriptive analytical method. Also, for further investigation and final confirmation of the model, the structural equation method and LISREL software were used. The statistical population of the research consists of two groups. The first statistical population consists of tax experts from among the employees of the Ministry of Economic Affairs and Finance and accounting professors from state universities and experts in the field of taxation. The first statistical sample consists of 14 of the experts mentioned above, who were selected using the systematic elimination method for the period 1390-1400. The second statistical population consists of managers, deputies and experts of the General Tax Office of Fars Province, which was determined by inquiring from the said General Office, a number of 755 people. The second statistical sample of the research was selected using the random sampling method and Morgan table, with a number of 260 people. The findings showed that all five management accounting criteria selected in the research model (management accounting components, management accounting qualitative items, compliance with financial and tax guidelines, political and economic factors, and removal of ambiguities and complexities) have a significant impact on reducing tax risk. Structural equation analysis also showed that all of the aforementioned components have a significant impact on reducing tax risk.
Keywords: Tax risk, management accounting information criteria, qualitative characteristics of management accounting information, components of management accounting information, political and economic factors
Type of Study: Research |
Subject:
Accounting
Received: 2024/03/25 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2024/03/25 | Accepted: 2026/09/1 | Published: 2026/09/1
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