The Importance of the Internal Information Environment Quality for Tax Risk Reduction

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.

SARI Mohammadali; ETEMADI HOSSIEN; SEPASI SAHAR

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

Journal Paper

Paper Information

Journal: Management Research in Iran Year:2019 | Volume:23 | Issue:2 Page(s): 1-27

Download Full-Text

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

Persian Verion

View:

416

Download:

Cites:

Information Journal Paper

Title

The Importance of the Internal Information Environment Quality for Tax Risk Reduction

Author(s)

SARI Mohammadali | ETEMADI HOSSIEN | SEPASI SAHAR | Issue Writer Certificate

Keywords

UnreliabilityQ2

Tax planningQ1

Tax avoidanceQ1

Effective tax rate (ETR)Q1

ManagementQ2

Abstract

According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating Tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken as a tax risk. The results show that environmental uncertainty increases tax risk. Moreover, income quality, income forecasting accuracy, and financial reporting quality and transparency reduce tax risk. Corporate governance quality, is also effective for tax risk reduction. These findings highlight the importance of environmental conditions, measurement process, financial reporting and internal monitoring for tax risk reduction. On the other hand, based on the research findings, companies with lower tax rates have higher tax risks; but conservatism and asset returns don’ t make sense for tax risk. Moreover, tax risk is higher in larger companies, and financial leverage, also, increases tax risk. The findings provide new evidence of the IIEQ impact on the corporate Tax planning. These findings can be useful in assessing corporate tax risk based on its IIEQ.

Cites

No record.

References

No record.

Cite

APA: Copy

SARI, Mohammadali, ETEMADI, HOSSIEN, & SEPASI, SAHAR. (2019). The Importance of the Internal Information Environment Quality for Tax Risk Reduction. MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES), 23(2 ), 1-27. SID. https://sid.ir/paper/397756/en

Vancouver: Copy

SARI Mohammadali, ETEMADI HOSSIEN, SEPASI SAHAR. The Importance of the Internal Information Environment Quality for Tax Risk Reduction. MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES)[Internet]. 2019;23(2 ):1-27. Available from: https://sid.ir/paper/397756/en

IEEE: Copy

Mohammadali SARI, HOSSIEN ETEMADI, and SAHAR SEPASI, “The Importance of the Internal Information Environment Quality for Tax Risk Reduction,” MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES), vol. 23, no. 2 , pp. 1–27, 2019, [Online]. Available: https://sid.ir/paper/397756/en

Related Journal Papers