Taxpayers’ Profitability Ratios and Attributes in Value Added Tax Audit System Based on Risk

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KHABBAZZADEH MOHAMMAD ESMAEEL; JAHANSHAD AZITA

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:46 Page(s): 0-0

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Title

Taxpayers’ Profitability Ratios and Attributes in Value Added Tax Audit System Based on Risk

Author(s)

KHABBAZZADEH MOHAMMAD ESMAEEL | JAHANSHAD AZITA | Issue Writer Certificate

Keywords

Value Added TaxQ1

Tax AuditingQ1

Taxpayer RiskQ1

Profitability RatiosQ3

Abstract

The Value Added Tax system as a fledgling tax system in Iran, faces numerous challenges and challenges in various sectors, based on previous studies and figures obtained from the operation of this tax system. VAT audit and auditing as part of dealing with taxpayers' tax cases and the most important part of realizing government tax revenue in this tax system today faces challenges that address it The ultimate means achieving total potential tax revenueTherefore, this research aims to identify, investigate the challenges of auditing and VAT audit to take a step to remove these challenges and achieve a more efficient tax system. This study aimed to investigate the necessity of auditing the Value Added Tax system as well as the factors affecting the audit risk in the Value Added Tax system and the role of profit tax ratios in the risk based tax audit system. In this research, systematic elimination method was used to determine the statistical sample and finally, a sample of 80 firms listed in Tehran Stock Exchange was studied. To test the research hypotheses, nonlinear multiple regression analysis using Logit method was used. The results of this study showed that among the factors considered in the research on audit risk, the relationship between the presentation of tax return and the period of taxpayer's transactions is significant with tax audit risk and inverse, but the relationship between the volume of taxpayer's transactions and the audit risk is significant. The results are also direct and there was no significant relationship between Taxpayer's membership of the stock market and Taxpayer's Profitability Ratios (ROI), return on equity, earnings per share with audit risk.

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APA: Copy

KHABBAZZADEH, MOHAMMAD ESMAEEL, & JAHANSHAD, AZITA. (2020). Taxpayers’ Profitability Ratios and Attributes in Value Added Tax Audit System Based on Risk. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(46 ), 0-0. SID. https://sid.ir/paper/374925/en

Vancouver: Copy

KHABBAZZADEH MOHAMMAD ESMAEEL, JAHANSHAD AZITA. Taxpayers’ Profitability Ratios and Attributes in Value Added Tax Audit System Based on Risk. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(46 ):0-0. Available from: https://sid.ir/paper/374925/en

IEEE: Copy

MOHAMMAD ESMAEEL KHABBAZZADEH, and AZITA JAHANSHAD, “Taxpayers’ Profitability Ratios and Attributes in Value Added Tax Audit System Based on Risk,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 46 , pp. 0–0, 2020, [Online]. Available: https://sid.ir/paper/374925/en

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