Mohammadreza Abdoli, Hossein Bakhshi, Seyed Ahmad Hosseini,
Volume 21, Issue 19 (10-2013)
Abstract
This paper encompasses the study of relationship between aggressive financial reporting and size of corporations as well as their influence on adopting aggressive tax policies by the companies. Aggressive financial reporting has been measured through Earning Management Variable and existence of tax aggressive policies has been evaluated via recognition of tax differentiations between companies and National Tax Administration. The study was made upon 102 companies among those accepted in Tehran Securities and Exchange Organization, for the time period of 2008- 2011, including all industries except banks and financial institutions. The applied statistical method was Logistic Regression with confidence level of 95 percent. The results showed that, in those companies with higher discretionary accrual items (as a substitute for tax aggressive policies), the difference between the amount of self- declared tax and tax assessed by tax officials is more, and tax differentiation between the companies were mainly due to tax exemptions, specified in Articles 138 and 132 of Direct Taxation Act. This was seen more in bigger size corporations. The studies also made it clear that another difference between the amount of self- declared tax and tax assessed by tax officials especially in average and smaller corporations was related to the rejection of some costs due to Articles 147 and 148 of Direct Taxes Act.
Abdollah Khodabakhshi Shalamzari, Jafar Shafiee Sardasht,
Volume 29, Issue 50 (9-2021)
Abstract
Chapter Six of the Law on Direct Taxes, 1366/12/3, with the subsequent amendments, under the title "Duties of third parties", refers to the limits of the responsibility of these persons to pay other’s taxes. According to Article 182 of this law, those obligated to pay other persons’ taxes and every one undertaking or guaranteeing the payment of someone else’s tax, as well as those becoming subject to a fine as a result of failure to comply with the duties provided in this Law, shall all be deemed as taxpayers and shall be treated, for the purpose of recovering their liabilities, according to the legal provisions related to the enforcement of tax collection. In addition, some people, due to their position, are legally obliged to deduct and pay taxes to the collection authorities. Exercising this responsibility may lead to consequences such as confiscation of third parties’ property. Besides objections to executive actions and the competencies of the relevant authorities, are significant issues in this regard. Under the pretext of issuing a verdict from the judiciary, we will briefly discuss the aforementioned issues and explore various assumptions that may be within the jurisdiction of the judiciary or quasi-judicial authorities (tribunals).
