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Abstract
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Article Information:
A Study of the Differences of Tax Auditing Terms of Determining Taxable Incomes: Iranian Evidence
Mahdi Moradi, Mahdi Salehi and Abbas Enayatizadeh
Corresponding Author: Mahdi Salehi
Submitted: December 12, 2011
Accepted: January 10, 2012
Published: May 15, 2012 |
Abstract:
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In recent years, especially compared to that of taxable income, which has mentioned performed and
differences between taxable income to determine tax auditors and diagnostic administration has main research
question is whether the difference observed is statistically significant from research questions for answers. All
companies selected in four years from 2006-2010 in Khorasan Razavi Province, in Iran. In the study, which
is kind of descriptive analysis research, the necessary information throughout the review of tax records and
documents in the file is compiled. The results show that the average taxable income between detection by tax
administration proceedings without a history of companies through approximate and the average taxable income
community members appointed auditors, and CPAs are significantly different.
Key words: Article 272, diagnostic taxable income, tax audit, taxable income determined, taxes, ,
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Cite this Reference:
Mahdi Moradi, Mahdi Salehi and Abbas Enayatizadeh, . A Study of the Differences of Tax Auditing Terms of Determining Taxable Incomes: Iranian Evidence. Research Journal of Applied Sciences, Engineering and Technology, (10): 1314-1319.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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