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:: year 21, Issue 17 (6-2013) ::
tax research 2013, 21(17): 81-98 Back to browse issues page
The Study of Factors Influencing on Value-Added Tax Audit in Firms Listed in Tehran Stock Exchange
Abolfazl Kooshafar * , Mostafa Kooshafar , Alireza Kooshafar
M.A. of Accounting Kashan Islamic Azad University
Abstract:   (5709 Views)
The gradually developing trend of tax system towards value-added tax law ratification has resulted in increased concern and attention to the audits involved. So, the tax officials in charge will try their best to do the audits to increase the state’s tax-based income and decrease the possible abuses of tax dealers. The current research is aimed at studying the factors affecting the audit of value- added tax. Besides, variables such as the real compliance to Iran's accounting standards, the control of factors’ credit, the computation of the price of all goods sold were thoroughly considered by an independent expert based on the information gathered from the research participants including the executive officials of Tehran value-added tax office and the financial managers of all accepted companies in Tehran Stock Exchange (TSE).The results achieved best show the complete obedience of accounting standards has some effects on setting the financial lists and controlling the credit of factors delivered in the audit of value-added tax..
Keywords: Value-Added Tax, Iran s Accounting Standards, Valid Invoices, cost of all goods sold, Independent Expert
Full-Text [PDF 312 kb]   (1206 Downloads)    
Type of Study: Research |
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
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Kooshafar A, Kooshafar M, kooshafar A. The Study of Factors Influencing on Value-Added Tax Audit in Firms Listed in Tehran Stock Exchange . tax research. 2013; 21 (17)
URL: http://taxjournal.ir/article-1-35-en.html


year 21, Issue 17 (6-2013) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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