پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 967 |
| تعداد مقالات | 8,010 |
| تعداد مشاهده مقاله | 13,573,847 |
| تعداد دریافت فایل اصل مقاله | 9,616,702 |
تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر نظام مالیاتی ایران | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 6، دوره 7، شماره 2 - شماره پیاپی 24، شهریور 1396، صفحه 150-176 اصل مقاله (693.18 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2017.14688.1629 | ||
| نویسندگان | ||
| احمد ناصزی* 1؛ مهدی مختاری2؛ حمید زارعی2 | ||
| 1استادیار حسابداری، دانشگاه سیستان و بلوچستان، | ||
| 2کارشناس ارشد حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران | ||
| چکیده | ||
| هدف این نوشتار، بررسی میزان تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی1 برافزایش کارایی نظام مالیاتی در ایران از دیدگاه متخصصین حسابداری و مالیاتی خراسان جنوبی است. برای دستیابی به این هدف در پژوهش حاضر از روش توصیفی با رویکرد همبستگی داده استفاده شده است. روش نمونهگیری به‌صورت طبقه‌بندی بوده و برای گردآوری اطلاعات پرسشنامه محقق ساخته بعد از برآورد روایی و پایایی بین 60 نفر از اساتید حسابداری، اعضای جامعه حسابداران رسمی و مدیران و کارکنان سازمان امور مالیاتی در استان خراسان جنوبی توزیع‌شده است. بعد از تکمیل پرسشنامهها، ضرایب آماری متناسب با نوع فرضیهها (ضریب همبستگی، آزمون t مستقل، ANOVA، تحلیل رگرسیون چند متغیره) با استفاده از نرمافزار SPSS محاسبه و مورد تجزیه‌وتحلیل قرار گرفتند. نتایج حاصل از فرضیهها بیانگر این است که به نظر اساتید حسابداری، حسابداران رسمی، مدیران و کارکنان سازمان امور مالیاتی، استفاده از استانداردهای بین‌المللی گزارشگری مالی، به‌خصوص استاندارد شمارۀ 12 یعنی مالیات بر درآمد، برافزایش کارایی نظام مالیاتی تأثیر مثبت و معناداری دارد. از نتایج تحقیق می‌توان در راستای تعدیل استانداردهای حسابداری برای انطباق بیشتر گزارش‌های مالی از حیث همسویی با نیازهای اطلاعاتی مراجع تشخیص مالیات استفاده نمود. | ||
| کلیدواژه‌ها | ||
| استانداردهای بین‌المللی گزارشگری مالی؛ استاندارد شماره 12؛ خراسان جنوبی؛ کارایی نظام مالیاتی | ||
| عنوان مقاله [English] | ||
| The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System | ||
| نویسندگان [English] | ||
| Ahmad Nasseri1؛ Mehdi Mokhtari2؛ Hamid Zarei2 | ||
| 1University of Sistan and Baluchestan | ||
| 2M.A in Accounting, University of Sistan and Baluchestan, Zahedan. Iran | ||
| چکیده [English] | ||
| The purpose of current paper is to consider the impact of adopting International Financial Reporting Standards on the efficiency of tax systems from the perspective of accounting and tax professionals in South Khorasan. To achieve intended goal in this study, descriptive method with the correlational approach has been used. The sampling method is based on classification and data gathered from a self-made questionnaire (after estimating the reliability and validity). The questionnaire is distributed among accounting professors of the university, members of the Iranian society of CPAs, managers and employees of taxation affairs organization in South Khorasan province. After completing the questionnaire, the statistical coefficients depending on the type of hypotheses (correlation coefficient, independent t-test, ANOVA, multivariate regression analysis) were calculated and analyzed using SPSS software. The results of hypotheses indicate that the use of International Financial Reporting Standards particularly standard No. 12. the income tax has a positive and significant impact to increase the efficiency of tax systems. The results can be used in line with adjusted accounting standards for more accommodating financial reports in terms of alignment with the needs of tax authorities. Therefore, the tax authorities can achieve an efficient tax system. | ||
| کلیدواژه‌ها [English] | ||
| International Financial Reporting Standards (IFRS), Standard No. 12, Southern Khorasan Province of Iran Tax System's Efficiency | ||
| مراجع | ||
|
Arabmazar, A. A. , Talebnia, G. , Vakilifard, H. R. , Samadi, L. M. (2011). Explaining the Relationship between Financial Reporting Transparency and Tax Reports in Iran. Accounting and Auditing Research, 14, 22-37 (In Persian). Ardestani, M. (2007). The relationship between financial reporting quality and ownership costs. MA Thesis. Allameh Tabatabaei University (In Persian). Armstrong, C. S. , Barth, M. E. , Jagolinzer, A. D. , Riedl, E. J. (2010). Market reaction to the adoption of IFRS in Europe. The accounting review, 85 (1) , 31-61. Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36 (sup1) , 5-27. Bolo, G. (2007). Impact of Current Business and Economic Environment on Financial Reporting. Official Magazine of Accounting, 5, 20-31. Burgstahler, D. C. , Hail, L. , & Leuz, C. (2006). The importance of reporting incentives: Earnings management in European private and public firms. The accounting review, 81 (5) , 983-1016. Chen, F. , Hope, O. K. , Li, Q. , & Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The accounting review, 86 (4) , 1255-1288. Davani, Gh. (2011). Taxation and accounting in the era of sub-technology. Saman Magazine, 27 (In Persian). De Simone, L. (2016). Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. Journal of Accounting and Economics, 61 (1) , 145-165. Florou, A. , Kosi, U. , Pope, P. F. (2012). Does mandatory IFRS adoption improve the credit relevance of accounting information? INTACCT Working Paper Series. Forghan, D. K. , & Nasr, M. A. (2010). Statement by Sir David Tweedy to the European Economic and Monetary Affairs Committee. Accountant magazine, 217. (In Persian). Ghidari, A. R. (2004). The main study of the differences between accounting standards and tax law in Iran for economic decision-making. MA Thesis, Azad University of Tehran (In Persian). Haverals, J. (2007). IAS/IFRS in Belgium: Quantitative analysis of the impact on the tax burden of companies. Journal of International Accounting, Auditing and Taxation, 16 (1) , 69-89. Imani B. M. , Piri, P. , & Ghorbani, T. , (2016). Investigating Factors Affecting the Tax Quality in Iran Using Hierarchical Approach. Empirical Accounting Research, 5 (4) , 47-64 (In Persian). Khodomi, P. A. , & Torkzade, M. A. (2011). Taxation and conservatism in financial reporting and the relevance of accounting information. Financial Accounting Research, 3 (9) , 127-146 (In Persian). Leuz, C. , & Verrecchia, R. E. (2000). The economic consequences of increased disclosure (digest summary). Journal of accounting research, 38 (3) , 91-124. Li, F. , & Shroff, N. (2010). Financial reporting quality and economic growth. Maham, K. , Heidarpoor, F. , & Aghaei, G. A. (2011). Examining the Benefits and Disadvantages of Adopting International Financial Reporting Standards as Iran's Accounting Standards. Empirical Accounting Research, 1 (3) , 87-105 (In Persian). Nikoomaram, H. , & Badavar, N. U. (2009). Providing a model for identifying and assessing the factors affecting the quality of financial reporting in Iran. Beyond management, 2 (8) , 141-187 (In Persian). Nobes, C. , & Parker, R. H. (2008). Comparative international accounting. Pearson Education. Peyvandi, M. , Bahrami, N. A. , & Shahi, A. (2015). The Importance and Nature of International Financial Reporting Standards and its Impact on Financial Reporting and Accounting Quality. Auditing, 80 (In Persian). Samuel,A. ,N. Obiamaka,O. Samuel. (2013). the impact of International Financial Reporting Standards on Taxation, International Journal of Business and Social Science,3 (10). Soleimani, A. G. , & Farshi, Z. (2013). The effect of corporate tax purposes on the relationship between financial reporting quality and efficiency of investments in listed companies in Tehran Stock Exchange. Journal of taxes, 22 (66) , 139-160 (In Persian). Tehrani, R. , & Noorbakhsh, A. (2006). Investment management. Tehran: Dissemination of knowledge insight (In Persian). Usefi, A. F. , Molanazari, M. , Soleimani, A. , G. (2014). Explaining the transparency of financial reporting Model. Empirical Accounting Research, 4 (14) , 1-38 (In Persian). Vakilifard, H. R. , & Banimahd, B. (2009). Criticism on Integrated Accounting Standards. Accounting Knowledge and Research, 17, 12-17 (In Persian). Walker, M. (2010). Accounting for varieties of capitalism: The case against a single set of global accounting standards. The British Accounting Review, 42 (3) , 137-152. | ||
|
آمار تعداد مشاهده مقاله: 2,292 تعداد دریافت فایل اصل مقاله: 1,937 |
||