Background: due to the differences between tax laws and accounting standards there are differences between tax payers and tax collectors that cause tax gap .The tax gap is calculated through the difference between diagnostic and instrumental taxes and its components include temporary and permanent tax differences. Purpose: In previous studies in Iran, the tax gap resulted from permanent differences, but the initiative and creativity of this research were identified as temporary differences. Therefore, the purpose of this study is to investigate the relationship between the tax gap and its components on future earnings changes. Method: The present study of the nature and content of a research is correlation type that is used to explore the correlation between variables of the post - event method. The statistical population of the research in Tehran Stock Exchange and statistical sample consists of 120 companies in the period of 1386 - 1396. To analyze the data and test the hypotheses, the regression equation has been used. Results: The results indicate that there is a significant inverse relationship between the tax gap and future earnings changes. The results confirm that both temporal and temporal tax differences have a significant effect on future earnings changes. it can be argued that increasing the difference between earnings accounting earnings can be associated with decreasing interest in the next year and less stability. Conclusion: The findings of this research show that tax gap components in Iran are also temporary differences in addition to permanent differences and by separating permanent and temporary differences we can calculate taxable income .On one hand , increasing the satisfaction of the taxpayers and on the other hand the challenges of taxation , evasion and tax avoidance . Therefore , it is expected to increase efficient tax system and tax equity.
Manuscript profile
