Identifying the factors affecting the validity of taxable income declared by companies based on the implementation of comprehensive tax plan operations

Subject Areas : Production Management

Ali Asghar Mottaghi ¹ , Nabi Najafi ² , Ahmad Mohammadi ³

1 - Assistant Professor of Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 - PhD student in accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
3 - Assistant Professor of Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran

Received: 2023-06-07 Accepted : 2023-07-30 Published : 2023-02-20

Keywords: declared taxable income, trust theory, rational action theory, tax audit, comprehensive tax plan,

Abstract :

In recent years, the country's tax affairs organization has followed the approach of trusting taxpayers and the principle of correctness of information expressed by taxpayers, and has reviewed and compiled its systems and directives in this regard. Thus, the purpose of this research is to identify the factors affecting the validity of the taxable income declared by companies in the light of the theories of trust and rational action. In order to achieve the goals of the research, by examining the theoretical foundations and background of the research and conducting semi-structured interviews with experts in the years 1400 and 1401, the factors affecting the validity of the taxable income declared by the companies were extracted using the theme analysis method. The main factors affecting the validity of taxable income declared by companies are: financial and accounting factors, auditing factors, environmental factors, technical and systemic factors and company-specific factors, which were identified in the form of 18 sub-themes and 93 concepts, and the tax affairs organization can In order to evaluate the validity of the taxable income of companies, it should consider these factors appropriately. The factors identified in this research can be useful in determining the validity of the declared taxable income and the credit risk of companies, and before the implementation of the tax audit process, it provides a valid basis for the selection of the taxpayer for the audit.