List of Articles شکاف مالیاتی

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  1 - Innovation and creativity in separating the components of the tax gap and their impact on future earnings changes
  Rasoul Karami Seyed Ali Vaez Ghasem Rekabdar
  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 inc More

  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
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  2 - Investigating the Factors Affecting the Tax Gap in Businessman Recipients of Guilan Province from the point of view of tax officials
  alireza Aminkhaki rahmat dheykh hoseini pirkoohi
  The present study investigates the factors affecting the tax gap in business taxpayers of Guilan province from the perspective of tax officials. Therefore, in terms of purpose, it is considered practical and in terms of implementation method is in the category of descri More

  The present study investigates the factors affecting the tax gap in business taxpayers of Guilan province from the perspective of tax officials. Therefore, in terms of purpose, it is considered practical and in terms of implementation method is in the category of descriptive-survey research. The statistical population of the present study is tax experts and taxpayers, especially in the field of trade in Gilan province (70 people). According to the statistical population, the questionnaire was sent to all individuals by e-mail. Out of seventy emails sent, 67 questionnaires were returned after six reminders. The data collection tool is a standard questionnaire that consists of two parts: general questions (demographic) and specific questions. The validity and reliability of the questionnaire were reviewed and confirmed. Finally, the Smirnov Kolmograph test showed that the data were abnormal, so the software used to test the hypotheses was the Smart Pls software. In order to analyze the data in the descriptive statistics section of SPSS 26 software and for inferential statistics in which the relationships between variables are modeled based on the purpose of the research, structural equation modeling (SEM) based on the partial least squares approach (PLS) and Smart PLS 2 software are used. The results showed that frequent auditing activities and selected strategies have a significant effect on the tax gap and the commitment of the tax officer has no effect on the tax gap. Manuscript profile