The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy
Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-7-2_005
تاریخ نمایه سازی: 21 اردیبهشت 1401
Abstract:
In most countries, taxation plays a very important role as one of the main means of government in the economy. Most of the state's revenue sources are taxed, through which redistribution for the three purposes of allocating economic benefits. Income and economic stability are used. Due to differences in tax laws and regulations and accepted accounting principles and principles, what may be considered from the perspective of income and expense accounting theories may not necessarily be from the perspective of income and expense tax laws. It should be noted, however, that the purpose of determining profits in the preparation of financial statements from an accounting perspective is to Determining the source of tax calculation is different in tax laws (Karbassi Yazdi and Rasekh Saleh, ۲۰۱۳). It accounts for a large share of Iran's GDP, so addressing it can play an important role in achieving the ultimate goals of macro policies (Khajavi et al., ۲۰۱۰). With the formation of agency relations, the conflict of interest between Managers, shareholders on the one hand, and other stakeholders (such as the government) on the other. Yat is not the same as determinate tax (tax gap). Two goals are conceivable. While this gap is expected to affect the quality of reported earnings for investors, the greater the difference, the lower the firm's profitability. And affect future profits of companies.
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Authors
Rasoul Karami
Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
Seyed Ali Vaez
Department of Accounting, Faculty of Economic, Shahid Chamran University, Ahvaz, Iran
Ghasem Rekabdar
Department of Mathematics and Statistics, Faculty of Humanities, Abadan Branch, Islamic Azad University, Abadan, Iran
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