RT - Journal Article T1 - Providing a Model for Corporate Risk- based Audit Selection in Iran JF - Journal-of-Tax-Research YR - 2015 JO - Journal-of-Tax-Research VO - 23 IS - 25 UR - http://taxjournal.ir/article-1-222-en.html SP - 0 EP - 0 K1 - Risk – based Tax Audit Model K1 - Corporate Compliance Risk K1 - Non-Compliance Risk K1 - Risk Management K1 - Tax Compliance Management AB -   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. LA eng UL http://taxjournal.ir/article-1-222-en.html M3 ER -