Volume 20, Issue 15 (2012)                   J Tax Res 2012, 20(15): 107-124 | Back to browse issues page

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Aghaei M, Askari A, Karimi S. Reviewing the Relationship between Accounting variables and Efficiency of the Legal Persons Tax Investigation Process . J Tax Res 2012; 20 (15) :107-124
URL: http://taxjournal.ir/article-1-51-en.html
Abstract:   (9429 Views)
It is necessary to evaluate public sector performance due to the financial crisis and world economy. Governments should exploit public resources in an efficient and effective way to control world economic crises impact. This research is to study the relationship between accounting variables and efficiency of the legal persons' tax investigation process in LTU Directorate of Tehran city for the time period of 1381- 1386. By identifying variables which affect on both declared and final tax profits, this paper introduces new technology in tax investigation process. The results indicate that except inventory turnover variable, debt to equity ratio, net profit ratio and investment return variables have significant relationship with the reduction of the difference between declared and final tax profits. So, the said variables can be used for tax investigation process instead of reviewing a variety of financial statements which leads to improving effective use of Tax Administration public resources and upgrading efficiency of tax investigation process.
Full-Text [PDF 223 kb]   (1446 Downloads)    
Type of Study: Research |
Received: 2012/06/27 | Accepted: 2012/09/19 | Published: 2014/03/7

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