Volume 16, Issue 1 (2008)                   J Tax Res 2008, 16(1): 0-0 | Back to browse issues page

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Vakili Fard H, Nazarpour M, Amouri M. The Impact of Tax Audits by IACPA Members on Legal Tax Lags: Case of Tehran LTU. J Tax Res. 2008; 16 (1)
URL: http://taxjournal.ir/article-1-321-en.html
Abstract:   (6854 Views)
Tax revenues are one the most important resources of the government incomes and, therefore, the issue of how to provide tax resources in order to achieve the required government income is of great significance. The Iranian tax system is not as efficient as it must be in spite of the fact that it has a long history as a governmental organization. So, doing reforms in the state fiscal structure is among the most important issues within the economic plans and policies. One of the fundamentals of the Islamic Republic of Iran's Third Economic, Social and Cultural Development Plan has been devoted to reforms in the state tax system which led to the establishment of the Iranian National Tax Administration (INTA) in the year 2001. Subsequently, by virtue of the article 272 of the Iranian Direct Taxes Act, making use of services provided by certified public accountants and by members of Iranian Association of Certified Public Accountants (IACPA) for tax audit purposes was again revived. On the other hand, due to changes in money values in different times on the basis of changes in the general levels of prices, tax lags will result in a decrease of real government revenues and as such, it seems necessary to discuss about how to collect taxes in due time. The present research aims at studying the impacts of tax audits by IACPA members on tax lags through making a comparison between tax performances of the corporations using IACPA services prior and after the implementation of the article 272. Research findings indicate that the implementation of the above-mentioned article has resulted in an increase of legal tax lags in the statistical population under study.
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Type of Study: Research |
Received: 2014/08/9 | Accepted: 2014/08/9 | Published: 2014/08/9

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