List of Articles comprehensive tax plan

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  1 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
  Aliasghar mottaghi Nabi Najafi ahmad mohammady
  Tax is the transfer of a part of the profit of economic activities that belongs to the government. According to the existing restrictions, governments are trying to collect the maximum tax by identifying high-risk taxpayers according to the laws and regulations. Thus, t More

  Tax is the transfer of a part of the profit of economic activities that belongs to the government. According to the existing restrictions, governments are trying to collect the maximum tax by identifying high-risk taxpayers according to the laws and regulations. Thus, the purpose of this research is to provide a comprehensive model for the taxable income of companies in the light of the theories of trust and information validity. The statistical population of the current study consists of auditors of the Tax Affairs Organization with at least 10 years of auditing experience, who have conducted 15 semi-structured interviews in 1400 and 1401 using the theme analysis method. To extract the components, the qualitative method of theme analysis was used, and to extract the model, as well as to determine the weight of the components, one of the methods of the multi-criteria decision model (Shannon's entropy) was used. This comprehensive model can be a tool to realistically evaluate the declared taxable income of companies in terms of the effectiveness of the desired factors, audit factors, technical and systemic factors, environmental factors, company specific factors and financial and accounting factors. Manuscript profile
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  2 - Identifying the factors affecting the validity of taxable income declared by companies based on the implementation of comprehensive tax plan operations
  Ali Asghar Mottaghi Nabi Najafi Ahmad Mohammadi
  10.30495/jom.2023.1988223.1089
  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 More

  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. Manuscript profile