ارائه الگویی از کیفیت حسابداری مالیاتی با تأکید بر عوامل سطح شرکت با بکارگیری رویکرد الگوسازی ساختاری تفسیری
محورهای موضوعی : حسابداری مالی و حسابرسی
ابوذر پارسایی
1
,
سعید مرادپور
2
*
,
محمد حسین رنجبر
3
,
مرتضی باوقار
4
1 - دانشجوی دکتری حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران
2 - استادیار، گروه مهندسی مالی، واحد بین الملل کیش، دانشگاه آزاد اسلامی، جزیره کیش، ایران
3 - گروه مدیریت وحسابداری،دانشگاه آزاد اسلامی واحد بندر عباس،بندرعباس، ایران،
4 - عضو هیات علمی دانشگاه آزاد اسلامی
کلید واژه: مالیات, کیفیت حسابداری مالیاتی, عوامل سطح شرکت,
چکیده مقاله :
اطلاعات مرتبط با حسابداری مالیاتی یکی از اصلیترین اطلاعات در خصوص پیشبینی سرمایهگذاران از جریانهای نقدی مالیاتی شرکتها در آینده است. با توجه به اهمیت هزینه مالیات و عدم قطعیت برآورد، پژوهش حاضر به ارائه الگویی از عوامل مؤثر بر کیفیت حسابداری مالیاتی شرکتها پرداخته است. از نظر جهتگیریهای پژوهشی، این تحقیق از نوع ترکیبی از مطالعات کاربردی و توسعهای است. در این پژوهش از 19 نفر از متخصصان دانشگاهی و حرفهای به عنوان نمونه مطالعه استفاده شد. جهت انجام این پژوهش، ابتدا با رویکرد تحلیل محتوا بر اساس مستندات پیشین تعداد 43 شاخص به عنوان عوامل مؤثر بر کیفیت حسابداری مالیاتی شناسایی شدند. در بخش دوم، با نظرسنجی از متخصصان و روش غربالگری فازی، شاخصهای مهم و اثرگذار تعیین و تعداد 23 شاخص حذف شد. نتایج تحلیلهای صورت گرفته در روش الگوسازی ساختاری-تفسیری بیانگر آن است که شاخصهای عوامل سطح شرکت در شش سطح قرار گرفتهاند. همچنین، نتایج تحلیل شبکهای فازی نشان داد که شاخص «تخصص حسابرس در صنعت» مهمترین شاخص مؤثر بر کیفیت حسابداری مالیاتی بوده است. در کل، شواهد این مطالعه برای نهادهای متولی قانونگذاری در حوزه حسابداری مالیاتی، شرکتها و سایر فعالان این حوزه جهت ارتقای کیفیت حسابداری مالیاتی سودمند است.
Tax accounting information is one of the most important information for investors predict the future taxable cash flows of companies. Considering the importance of tax cost and estimation uncertainty, the present research has presented a model of factors affecting the tax accounting quality. In terms of research directions, this research is a combination of applied and developmental studies. In this research, 19 academic and professional experts were used as a study sample. In order to carry out this research, at first, 43 indicators were identified as effective factors on the tax accounting quality based on the content analysis approach based on previous documents. In the second part, with a survey of experts and the fuzzy screening method, important and effective indicators were determined and 23 indicators were removed. The results of the analyzes carried out in the interpretive structural modeling method showed that the indicators of the company level factors are placed in six levels. Also, the results of fuzzy network analysis showed that the index of "auditor expertise in the industry" was the most important index of the tax accounting quality. In general, the evidence of this study is useful for the institutions in charge of legislation in the field of tax accounting, companies and other activists in this field to improve the tax accounting quality.
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