THE EFFECT OF TAX AUDITING ON RELATIONSHIP BETWEEN EXPRESSION TAX, DIAGNOSTIC TAX AND DEFINITIVE TAX: THE CASE STUDY FROM WEST AND EAST AZERBAIJAN PROVINCE AND TEHRAN (EAST AND SOUTH)

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MAALEKIAN ESFANDIAR; FAARZAD SERVEH

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:33 Page(s): 51-64

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Title

THE EFFECT OF TAX AUDITING ON RELATIONSHIP BETWEEN EXPRESSION TAX, DIAGNOSTIC TAX AND DEFINITIVE TAX: THE CASE STUDY FROM WEST AND EAST AZERBAIJAN PROVINCE AND TEHRAN (EAST AND SOUTH)

Author(s)

MAALEKIAN ESFANDIAR | FAARZAD SERVEH | Issue Writer Certificate

Keywords

EXPRESSION TAXQ2

DIAGNOSTIC TAXESQ1

TAX AUDITINGQ2

DEFINITIVE TAXQ1

Abstract

This study aimed to investigate the effect of tax audits on relationship between tax expression, diagnostic and definitive. The main purpose of this study is to answer the question of’ dose TAX AUDITING influence on tax expression; diagnostic and definitive. To do so; we used actual tax records of compnies. The statistic research population also includes 1443 companies that have been checked. We have used independent sample test. Required information from method of mining documents is obtained (actual tax records. the findings show not significant relationship between tax expression, diagnostic and definitive in the firms that have been checked also fluctuation between diagnostic and tax expression and definitive in that firms have no different with anothers.

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APA: Copy

MAALEKIAN, ESFANDIAR, & FAARZAD, SERVEH. (2017). THE EFFECT OF TAX AUDITING ON RELATIONSHIP BETWEEN EXPRESSION TAX, DIAGNOSTIC TAX AND DEFINITIVE TAX: THE CASE STUDY FROM WEST AND EAST AZERBAIJAN PROVINCE AND TEHRAN (EAST AND SOUTH). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(33), 51-64. SID. https://sid.ir/paper/198104/en

Vancouver: Copy

MAALEKIAN ESFANDIAR, FAARZAD SERVEH. THE EFFECT OF TAX AUDITING ON RELATIONSHIP BETWEEN EXPRESSION TAX, DIAGNOSTIC TAX AND DEFINITIVE TAX: THE CASE STUDY FROM WEST AND EAST AZERBAIJAN PROVINCE AND TEHRAN (EAST AND SOUTH). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(33):51-64. Available from: https://sid.ir/paper/198104/en

IEEE: Copy

ESFANDIAR MAALEKIAN, and SERVEH FAARZAD, “THE EFFECT OF TAX AUDITING ON RELATIONSHIP BETWEEN EXPRESSION TAX, DIAGNOSTIC TAX AND DEFINITIVE TAX: THE CASE STUDY FROM WEST AND EAST AZERBAIJAN PROVINCE AND TEHRAN (EAST AND SOUTH),” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 33, pp. 51–64, 2017, [Online]. Available: https://sid.ir/paper/198104/en

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