THE MAIN CAUSES OF DIFFERENCE BETWEEN REPORTING EARNING AND DEFINITE TAXABLE INCOME OF LEGAL ENTITIES

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TALEBNIA GHODRATOLAH; MOVASSAGH RAHMAN

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Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:3 | Issue:11 Page(s): 133-153

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Title

THE MAIN CAUSES OF DIFFERENCE BETWEEN REPORTING EARNING AND DEFINITE TAXABLE INCOME OF LEGAL ENTITIES

Author(s)

TALEBNIA GHODRATOLAH | MOVASSAGH RAHMAN | Issue Writer Certificate

Keywords

ACCOUNTING INCOMEQ3

TAXABLE INCOMEQ3

TAX PAYERQ3

TAX WITHHOLDINGQ3

Abstract

The government’s tax income from the legal entity sector is more than any other sources of tax collection where the fast and on time collection of tax will bring a lot of economic and social benefits. Due to the differences between the artificial reported earnings of the companies and their definite TAXABLE INCOME, tax collection from this sector is done with delay. Therefore elimination of the differences will make the collection time from these sources short and will bring a lot of economic and social benefits. Studying these factors from the viewpoints of the taxpayers and the tax officials, the present study has recognized the main reasons that bring about these differences. The main hypothesis of this research is that there is a meaningful difference between the artificial reported earnings’ tax and that of the definite income of the legal entities from the viewpoints of both the taxpayers and the tax officials. In this study the library method, field of study method, binomial test, Friedman test and two- way ANOVA are used. Based on the conducted research, the prioritization of the effective factors on the differences between the artificial reported earnings and TAXABLE INCOME are as following: tax desertion, the difference between accounting principles and tax regulations, economy conditions, the appointed quorums in tax regulations and condescension to the payment of the other legal tariff.

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APA: Copy

TALEBNIA, GHODRATOLAH, & MOVASSAGH, RAHMAN. (2011). THE MAIN CAUSES OF DIFFERENCE BETWEEN REPORTING EARNING AND DEFINITE TAXABLE INCOME OF LEGAL ENTITIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(11), 133-153. SID. https://sid.ir/paper/198295/en

Vancouver: Copy

TALEBNIA GHODRATOLAH, MOVASSAGH RAHMAN. THE MAIN CAUSES OF DIFFERENCE BETWEEN REPORTING EARNING AND DEFINITE TAXABLE INCOME OF LEGAL ENTITIES. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;3(11):133-153. Available from: https://sid.ir/paper/198295/en

IEEE: Copy

GHODRATOLAH TALEBNIA, and RAHMAN MOVASSAGH, “THE MAIN CAUSES OF DIFFERENCE BETWEEN REPORTING EARNING AND DEFINITE TAXABLE INCOME OF LEGAL ENTITIES,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 11, pp. 133–153, 2011, [Online]. Available: https://sid.ir/paper/198295/en

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