Volume 16, Issue 2 (2008)
J Tax Res 2008, 16(2): 107-136 |
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Shamszadeh B, Zokoori V. Identification of Factors Involved in the Differences between Declared and Final Taxable Incomes. J Tax Res 2008; 16 (2) :107-136
URL: http://taxjournal.ir/article-1-163-en.html
URL: http://taxjournal.ir/article-1-163-en.html
1- Assistant Professor, Bu Ali Sina University
2- M.A. in Accounting, Islamic Azad University of Hamedan
2- M.A. in Accounting, Islamic Azad University of Hamedan
Abstract: (9152 Views)
This research has been aimed at identifying the factors involved in the
differences between declared and final taxable incomes of legal
entities. The statistical population of the study consists of legal entities
that have been audited during the period 2004-2005 in Hamedan
township. The selected sample included 366 companies for which the
significance of the differences between the declared and final taxable
incomes was tested. The results show that there has been a significant
difference between the two mentioned taxable incomes. The most
important factor was “taxpayers’ failure to observe the Statutory
Books Drawing Up By-law”. Moreover, the most important factors
involved in the rejection of the statutory books are “to non-registration
of one or more financial activities” (42.58%) and “the delay in sealing
their books” (28.5%). In addition, in cases where the accounting books
are accepted, the most important undetectable cost has been “the lack
of evidence for proving the cost in question” (32%). “The discrepancy
between accounting standards and tax regulations” make no
significant differences in these cases.
Keywords: Declared and final taxable incomes, accounting standards, tax regulations, bookkeeping procedures
Type of Study: Research |
Received: 2008/05/20 | Accepted: 2008/08/19 | Published: 2014/03/14
Received: 2008/05/20 | Accepted: 2008/08/19 | Published: 2014/03/14
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