THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON IRANIAN TAX SYSTEM

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NASSERI AHMAD; MOKHTARI MEHDI; ZAREI HAMID

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

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2017 | Volume:6 | Issue:24 Page(s): 151-175

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Information Journal Paper

Title

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON IRANIAN TAX SYSTEM

Author(s)

NASSERI AHMAD | MOKHTARI MEHDI | ZAREI HAMID | Issue Writer Certificate

Keywords

INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)Q1

STANDARD NO. 12Q1

SOUTHERN KHORASAN PROVINCE OF IRAN TAX SYSTEM'S EFFICIENCYQ1

Abstract

The purpose of current paper is to consider the impact of adopting International Financial Reporting Standards on the efficiency of tax systems from the perspective of accounting and tax professionals in South Khorasan. To achieve intended goal in this study, descriptive method with the correlational approach has been used. The sampling method is based on classification and data gathered from a self-made questionnaire (after estimating the reliability and validity). The questionnaire is distributed among accounting professors of the university, members of the Iranian society of CPAs, managers and employees of taxation affairs organization in South Khorasan province. After completing the questionnaire, the statistical coefficients depending on the type of hypotheses (correlation coefficient, independent t-test, ANOVA, multivariate regression analysis) were calculated and analyzed using SPSS software. The results of hypotheses indicate that the use of International Financial Reporting Standards particularly standard No.12. the income tax has a positive and significant impact to increase the efficiency of tax systems. The results can be used in line with adjusted accounting standards for more accommodating financial reports in terms of alignment with the needs of tax authorities. Therefore, the tax authorities can achieve an efficient tax system.

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APA: Copy

NASSERI, AHMAD, MOKHTARI, MEHDI, & ZAREI, HAMID. (2017). THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON IRANIAN TAX SYSTEM. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(24 ), 151-175. SID. https://sid.ir/paper/241133/en

Vancouver: Copy

NASSERI AHMAD, MOKHTARI MEHDI, ZAREI HAMID. THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON IRANIAN TAX SYSTEM. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(24 ):151-175. Available from: https://sid.ir/paper/241133/en

IEEE: Copy

AHMAD NASSERI, MEHDI MOKHTARI, and HAMID ZAREI, “THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON IRANIAN TAX SYSTEM,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 24 , pp. 151–175, 2017, [Online]. Available: https://sid.ir/paper/241133/en

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