Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Armani Fard Vahid; Kamyabi Yahya

Educational Videos and Scientific Workshops

Scientific Information Database

ISSN: 2588-4824

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING Year:621 | Volume: | Issue: Page(s): 61-74

Download Full-Text

View:

Download:

Cites:

Information Journal Paper

Title

Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory

Author(s)

Armani Fard Vahid | Kamyabi Yahya | Issue Writer Certificate

Keywords

taxationQ4

Failure of tax auditors’ reportsQ4

Grounded TheoryQ4

Abstract

The process of tax collection and the government access to extensive financial resources are established by reviewing the taxpayers' information and submitting the tax auditor's report. Therefore, any defects or mistakes in the tax audits’ reports or stopping the tax receiving system and their failure make it impossible to access the mentioned goals, imposes costs on the government and people and non-accomplishment of social justice. Many factors influence the submission of inefficient tax reports. The purpose of this qualitative research is to present a conceptual pattern of failure of tax reports using a Grounded Theory approach. The statistical population of this research includes experts and specialists of taxation that 16 participants in this research were selected according to the research objective by using the purposeful sampling approach. Data was collected by interview, the general interview guide approach and semi-structured collecting method by two revising methods of participants and non-participated scholars review to validate the data in the research. The central issue is the failure of tax reports for which 15 causes were identified as causal conditions. Then, strategies are formulated and the final conceptual model is extracted based on it in terms of the context and intervening conditions.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download

Move to top

وبگردی