The role of accounting information in acceleration of tax receiving processes
In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and report the information prior to the receiving o...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2014-06-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | http://jera.alzahra.ac.ir/article_621_1e0bdf76dfe363ea58cd299805f9bf25.pdf |