Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan
One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the sta...
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| Format: | Article |
| Language: | English |
| Published: |
Payame Noor University
2020-02-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_7162_f26169ecc45ca674ae518a7b93973aa7.pdf |
| _version_ | 1819163574524706816 |
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| author | hosein zareian forogh Heyrani Mahmoud Moeinadin |
| author_facet | hosein zareian forogh Heyrani Mahmoud Moeinadin |
| author_sort | hosein zareian |
| collection | DOAJ |
| description | One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid. |
| first_indexed | 2024-12-22T17:46:18Z |
| format | Article |
| id | doaj.art-d1dcc0eb27154b679d3a0e67b1fed1a4 |
| institution | Directory Open Access Journal |
| issn | 2423-4613 2645-498X |
| language | English |
| last_indexed | 2024-12-22T17:46:18Z |
| publishDate | 2020-02-01 |
| publisher | Payame Noor University |
| record_format | Article |
| series | حسابداری دولتی |
| spelling | doaj.art-d1dcc0eb27154b679d3a0e67b1fed1a42022-12-21T18:18:17ZengPayame Noor Universityحسابداری دولتی2423-46132645-498X2020-02-01619711410.30473/gaa.2020.50439.13377162Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master planhosein zareian0forogh Heyrani1Mahmoud Moeinadin2PhD. student of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.Assistant, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.Associate, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.http://gaa.journals.pnu.ac.ir/article_7162_f26169ecc45ca674ae518a7b93973aa7.pdftax auditrisk-based tax auditinterpretive structural modeling (ism) |
| spellingShingle | hosein zareian forogh Heyrani Mahmoud Moeinadin Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan حسابداری دولتی tax audit risk-based tax audit interpretive structural modeling (ism) |
| title | Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan |
| title_full | Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan |
| title_fullStr | Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan |
| title_full_unstemmed | Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan |
| title_short | Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan |
| title_sort | modeling of effective indicators on tax audit risk by interpretive structural modeling ism in tax master plan |
| topic | tax audit risk-based tax audit interpretive structural modeling (ism) |
| url | http://gaa.journals.pnu.ac.ir/article_7162_f26169ecc45ca674ae518a7b93973aa7.pdf |
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