The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy
محورهای موضوعی : Financial AccountingRasoul Karami 1 , Seyed Ali Vaez 2 , Ghasem Rekabdar 3
1 - Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
2 - Department of Accounting, Faculty of Economic, Shahid Chamran University, Ahvaz, Iran
3 - Department of Mathematics and Statistics, Faculty of Humanities, Abadan Branch, Islamic Azad University, Abadan, Iran
کلید واژه: Tax Gap, Effective Corporate Governance, Taxes, Future Profit Changes,
چکیده مقاله :
In most countries, taxation plays a very important role as one of the main means of government in the economy. Most of the state's revenue sources are taxed, through which redistribution for the three purposes of allocating economic benefits. Income and economic stability are used. Due to differences in tax laws and regulations and accepted accounting principles and principles, what may be considered from the perspective of income and expense accounting theories may not necessarily be from the perspective of income and expense tax laws. It should be noted, however, that the purpose of determining profits in the preparation of financial statements from an accounting perspective is to Determining the source of tax calculation is different in tax laws (Karbassi Yazdi and Rasekh Saleh, 2013). It accounts for a large share of Iran's GDP, so addressing it can play an important role in achieving the ultimate goals of macro policies (Khajavi et al., 2010). With the formation of agency relations, the conflict of interest between Managers, shareholders on the one hand, and other stakeholders (such as the government) on the other. Yat is not the same as determinate tax (tax gap). Two goals are conceivable. While this gap is expected to affect the quality of reported earnings for investors, the greater the difference, the lower the firm's profitability. And affect future profits of companies.
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