The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System
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 correlationa...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2017-08-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2863_f2cf59fa36c4fc5ace5793be90e68d92.pdf |
| _version_ | 1818056616456486912 |
|---|---|
| author | Ahmad Nasseri Mehdi Mokhtari Hamid Zarei |
| author_facet | Ahmad Nasseri Mehdi Mokhtari Hamid Zarei |
| author_sort | Ahmad Nasseri |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T12:31:40Z |
| format | Article |
| id | doaj.art-03dad10b315f49a9a5824478189e5d98 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-10T12:31:40Z |
| publishDate | 2017-08-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-03dad10b315f49a9a5824478189e5d982022-12-22T01:48:46ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202017-08-016415017610.22051/jera.2017.14688.16292863The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax SystemAhmad Nasseri0Mehdi Mokhtari1Hamid Zarei2University of Sistan and BaluchestanM.A in Accounting, University of Sistan and Baluchestan, Zahedan. IranM.A. in Accounting, University of Sistan and Baluchestan, Zahedan, IranThe 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.http://jera.alzahra.ac.ir/article_2863_f2cf59fa36c4fc5ace5793be90e68d92.pdfInternational Financial Reporting Standards (IFRS)Standard No. 12Southern Khorasan Province of Iran Tax System's Efficiency |
| spellingShingle | Ahmad Nasseri Mehdi Mokhtari Hamid Zarei The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System پژوهشهای تجربی حسابداری International Financial Reporting Standards (IFRS) Standard No. 12 Southern Khorasan Province of Iran Tax System's Efficiency |
| title | The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System |
| title_full | The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System |
| title_fullStr | The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System |
| title_full_unstemmed | The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System |
| title_short | The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System |
| title_sort | impact of international financial reporting standards ifrs on iranian tax system |
| topic | International Financial Reporting Standards (IFRS) Standard No. 12 Southern Khorasan Province of Iran Tax System's Efficiency |
| url | http://jera.alzahra.ac.ir/article_2863_f2cf59fa36c4fc5ace5793be90e68d92.pdf |
| work_keys_str_mv | AT ahmadnasseri theimpactofinternationalfinancialreportingstandardsifrsoniraniantaxsystem AT mehdimokhtari theimpactofinternationalfinancialreportingstandardsifrsoniraniantaxsystem AT hamidzarei theimpactofinternationalfinancialreportingstandardsifrsoniraniantaxsystem AT ahmadnasseri impactofinternationalfinancialreportingstandardsifrsoniraniantaxsystem AT mehdimokhtari impactofinternationalfinancialreportingstandardsifrsoniraniantaxsystem AT hamidzarei impactofinternationalfinancialreportingstandardsifrsoniraniantaxsystem |