Design and validation of the taxpayer selection model in the audit based on the expansion of social development and risk for the value added tax system in medium risk companies.

Subject Areas : Journal of Iranian Social Development Studies

ardeshir bovard ¹ , Ali Esamailzadeh mogry ^{2 *} , نگار خسروی پور ³ , فرزانه حیدر پور ⁴

1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
4 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2024-07-14 Accepted : 2024-09-04 Published : 2024-06-10

Keywords: tax risk, risk-based audit, social development and value added tax.,

Abstract :

Tax compliance is the concept of taxpayers' adherence to tax obligations and compliance with tax laws. Considering the uneven development of third world societies, the social development of each region needs its own special study and model in order to keep pace with the social development process and risk for the tax system. The purpose of this article is to design and validate the taxpayer selection model in the audit based on the expansion of social development and risk in the value added tax system in medium risk companies. The current research method was developmental and applied in terms of purpose and survey type in terms of data collection. The statistical population of the research was 42 companies, taking into account the Law on Legal Taxpayers, the subject of Note 2, Article 27 of the Value Added Tax Law in the whole country, with tax declarations during the years 1387 to 1397, of which the statistical sample was 13 companies, as companies They were medium risk. In order to design and validate the taxpayer selection model, Delphi technique and ANP network structure have been used. The results of the research showed that the indicators of registration, timely submission of declarations, audit records (inconsistency of seasonal purchase and sale information), audit records (failure to provide seasonal purchase and sale list) and payment, as indicators of the risk of non-compliance of taxpayers in the tax system. Iran's added value is in medium risk companies. According to the results, the taxpayers' selection model had the priority of audit records (non-submission of seasonal purchase and sale list), audit records (mismatch of seasonal purchase and sale list), declaration submission, registration and payment respectively. Therefore, audit records should be considered more in the selection of taxpayers based on risk in the value added tax system. Also, the findings showed that the importance of tax compliance and identification of new taxpayers has significantly expanded social development. This means that all government authorities (or governments) around the world should try to achieve the result. It is desirable to meet the amount of tax revenue, to achieve the direction of social development.