Volume 23, Issue 25 (2015)                   J Tax Res 2015, 23(25): 0-0 | Back to browse issues page

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Dastgir M, Izadinia N, Askari A, Ramezani M M. Providing a Model for Corporate Risk- based Audit Selection in Iran. J Tax Res. 2015; 23 (25)
URL: http://taxjournal.ir/article-1-222-en.html
1- Accounting Department , research branch Esfahan and Manager of Finance and Economics university
2- Econmics Department ,Islamic Azad Universitys,Centeral Tehran Branch
3- directorate general for economic and financial affairs of south khorasan , rsayedmehdi@yahoo.com
Abstract:   (8302 Views)

  Abstract

  Taxpayers risk-based audit selection and audit planning requires identification of each taxpayer’s risk which in turn requires identification of factors affecting risks. There is no complete and comprehensive model for the selection of taxpayer based on the assessment of the risk level and selection of the taxpayer for audit in Iranian National Tax Administration (INTA). In this study, 15 independent variables as the influencing factors on corporate compliance risk have been identified and tested in the form of three main hypotheses and 14 sub-hypotheses. These independent variables have significant relationships with the taxpayers’ compliance risk independent variable among 228 corporates of the Tax Affairs General Directorate of West of Tehran. The different tests appropriate to the type of independent variables were used to test the hypotheses.

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Type of Study: Research | Subject: Accounting
Received: 2014/12/30 | Accepted: 2015/03/11 | Published: 2015/06/20

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