The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan)
Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method:...
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| Format: | Article |
| Language: | English |
| Published: |
Payame Noor University
2020-08-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_7277_0e9cc321b35f934a77a4199637a029fe.pdf |
| _version_ | 1819163586366275584 |
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| author | MASOUD NIKANDISH mohamadali moradi ali payan |
| author_facet | MASOUD NIKANDISH mohamadali moradi ali payan |
| author_sort | MASOUD NIKANDISH |
| collection | DOAJ |
| description | Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method: The research data has been collected through the databases of the Tax Affairs Organization and referring to the tax files of taxpayers. The statistical population of the study includes those legal entities that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities. Research Findings: Findings show that the factors affecting the difference between the declared tax and the definitive tax and these are different according to the type of taxpayer activity and the type of taxpayer activity has an impact on the taxpayer. Conclusion, Originality and its Contribution to the Knowledge: According to the results of the research, paying attention to the mentioned factors according to the type of activity of individuals can reduce the mentioned difference and correctly identify and receive tax revenues on time. |
| first_indexed | 2024-12-22T17:46:29Z |
| format | Article |
| id | doaj.art-fa79f7fcefa7468f9e4ce4d89cec831a |
| institution | Directory Open Access Journal |
| issn | 2423-4613 2645-498X |
| language | English |
| last_indexed | 2024-12-22T17:46:29Z |
| publishDate | 2020-08-01 |
| publisher | Payame Noor University |
| record_format | Article |
| series | حسابداری دولتی |
| spelling | doaj.art-fa79f7fcefa7468f9e4ce4d89cec831a2022-12-21T18:18:17ZengPayame Noor Universityحسابداری دولتی2423-46132645-498X2020-08-01629711410.30473/gaa.2020.55916.14247277The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan)MASOUD NIKANDISH0mohamadali moradi1ali payan2Ph.D. Student of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.Associate Professor, Department of Accounting, Zahedan Branch, Islamic Azad University, Iran.Assistant Professor, Department of Mathematics and Statistics, Zahedan Branch, Islamic Azad University, Zahedan, IranSubject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method: The research data has been collected through the databases of the Tax Affairs Organization and referring to the tax files of taxpayers. The statistical population of the study includes those legal entities that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities. Research Findings: Findings show that the factors affecting the difference between the declared tax and the definitive tax and these are different according to the type of taxpayer activity and the type of taxpayer activity has an impact on the taxpayer. Conclusion, Originality and its Contribution to the Knowledge: According to the results of the research, paying attention to the mentioned factors according to the type of activity of individuals can reduce the mentioned difference and correctly identify and receive tax revenues on time.http://gaa.journals.pnu.ac.ir/article_7277_0e9cc321b35f934a77a4199637a029fe.pdftax revenuesdeclared taxabledefinite taxabletype of activity |
| spellingShingle | MASOUD NIKANDISH mohamadali moradi ali payan The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) حسابداری دولتی tax revenues declared taxable definite taxable type of activity |
| title | The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) |
| title_full | The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) |
| title_fullStr | The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) |
| title_full_unstemmed | The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) |
| title_short | The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) |
| title_sort | effect of the type of activity of legal entities on the difference between the declared taxable and the definite taxable case study tax affairs of south khorasan |
| topic | tax revenues declared taxable definite taxable type of activity |
| url | http://gaa.journals.pnu.ac.ir/article_7277_0e9cc321b35f934a77a4199637a029fe.pdf |
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