Volume 21, Issue 18 (2013)
J Tax Res 2013, 21(18): 57-76 |
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Fazlzade A, Najafee N. Investigation into Differences between Taxable Revenue based on Tax Audit Report and Taxable Revenue Assessed by Tax Affairs Offices. J Tax Res 2013; 21 (18) :57-76
URL: http://taxjournal.ir/article-1-29-en.html
URL: http://taxjournal.ir/article-1-29-en.html
1- Faculty Member of Tabriz University
2- M.A. of Accounting
2- M.A. of Accounting
Abstract: (10403 Views)
This study has been aimed at "Investigation of differences between taxable revenue based on tax audit report and taxable revenue assessed by tax affairs offices and identification of their causes”. Thus, two groups of hypotheses were tested. The first group of hypotheses refers to the issue of whether there are significant differences between taxable revenue based on tax audit report and taxable revenue assessed by tax affairs offices and the second group of hypotheses examines their differences. This study is an applied, descriptive- survey research. The Paired and single T tests have been used for testing the existing differences. The total number of the statistical community in four years (1383-1386) is 108 cases and the results indicated that there are significant differences between taxable revenue based on tax audit report and taxable revenue assessed due to factors such as ambiguity in tax law and circulars, mode of calculating fees, appointed exemptions and previous years’ adjustments.
Keywords: Direct Taxes Law, Tax Audit Report, Taxable Revenue, Certified Public Accountants, Tax Assessment
Type of Study: Research |
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
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