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بررسی چالشهای پیادهسازی استاندارد حسابداری مالیات بر درآمد با روش تحلیل مضمون | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 7، دوره 14، شماره 3 - شماره پیاپی 54، آذر 1403، صفحه 223-262 اصل مقاله (455.05 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jaasci.2024.47219.1856 | ||
| نویسندگان | ||
| اسحاق بهشور* 1؛ روح الله صدیقی2؛ جواد شکرخواه2؛ وجه اله قربانی زاده3 | ||
| 1دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران. | ||
| 2دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران. | ||
| 3استاد، گروه مدیریت، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران. | ||
| چکیده | ||
| هدف: استاندارد حسابداری مالیات بر درآمد، یکی از پیچیدهترین استانداردهای حسابداری مصوب است که از سال 1399 در ایران لازمالاجراست. هدف این پژوهش، شناسایی چالشهای پیادهسازی این استاندارد میباشد. روش: برای نگارش این مقاله از مرور متون مرتبط با حسابداری مالیات بر درآمد، شامل مقالات، کتب و پروژههای تحقیقاتی نهادهای استانداردگذار استفاده شده است. به منظور شناسایی چالشهای پیادهسازی استاندارد حسابداری مالیات بر درآمد، از روش کیفی تحلیل مضمون استفاده شده است. یافتهها: یافتهها حاکی از این است که مهمترین چالشهای مربوط به پیادهسازی استاندارد حسابداری مالیات بر درآمد در ایران شامل هزینههای اجرا، غیرعملیاتی بودن، مغایرت با مفاهیم نظری حسابداری، مغایرت با سیستم حسابداری، دستکاری سود و پیامدهای ناخواسته اجرای این استاندارد، میباشد. نتیجه‌گیری: این مقاله، مروری از ادبیات استاندارد حسابداری مالیات بر درآمد ارائه می‌دهد و دیدگاه‌های مختلف را مورد بحث قرار می‌دهد. همچنین چالشهای پیادهسازی استاندارد حسابداری مالیات بر درآمد در ایران را شناسایی و در نهایت، پیشنهادهای کاربردی ارائه مینماید. دانش‌افزایی: یافته‌های این پژوهش موجب غنای ادبیات پژوهشی استاندارد حسابداری مالیات بر درآمد میشود و نتایج آن می‌تواند مورد استفاده سازمان حسابرسی، سازمان امور مالیاتی و سازمان بورس اوراق بهادار کشور واقع شود. | ||
| کلیدواژه‌ها | ||
| استاندارد حسابداری مالیات بر درآمد؛ چالشهای اجرا؛ سازمان حسابرسی | ||
| عنوان مقاله [English] | ||
| Review the Challenge Implementation of the Tax Accounting Standard with the Method of Theme Analysis | ||
| نویسندگان [English] | ||
| isaac behshour1؛ rohollah sedighi2؛ javad shekarkhah2؛ Vajhollah Ghorbani Zadeh3 | ||
| 1Ph.D. Student, Accounting Department, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran. | ||
| 2Accounting Department, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran. | ||
| 3Professor, Management Department, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran | ||
| چکیده [English] | ||
| Purpose: Income tax accounting standard, one of the complex the most approved accounting standards are mandatory in Iran since 2019. The purpose of this research is to identify the challenge implementation of this standard. Method: To write this review article Texts Related to income tax accounting, including articles, books and projects researches of standard setting institutions have been used. In order to identify the challenge in the implementation of the income tax accounting standard, the qualitative method of theme analysis has been used. Results: found indicates that the most important challenge related to the implementation of income tax accounting standards in Iran, including costs implementation, impracticality, inconsistency with accounting theoretical concepts, inconsistency with the accounting system, income manipulation and unwanted consequences of the implementation of this standard. Conclusion: This article is a review of the literature Income tax accounting standard presents and discusses different perspectives over time. Also identify to Challenge the implementation of income tax accounting standards in Iran and finally, Suggestions Practical Presentation may to do. Contribution: The findings of this research enrich the research literature Income tax accounting standard be and its results can be used Auditing Organization, Taxation Organization and Stock Exchange Organization. | ||
| کلیدواژه‌ها [English] | ||
| Income tax accounting standard, challenge implementation, auditing organization | ||
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