A REVIEW OF STATUTORY TAX EXEMPTIONS CONSIDERED BY AUDITORS MEMBER TO THE ASSOCIATION OF CPA AND TAX ASSESSORS OF THE INTA

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.

SHOURVARZI MOHAMMADREZA; RAHMANI AHMADREZA

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 19 | Issue:10 (58) Page(s): 9-35

Download Full-Text

Persian Verion

View:

1,478

Download:

Cites:

Information Journal Paper

Title

A REVIEW OF STATUTORY TAX EXEMPTIONS CONSIDERED BY AUDITORS MEMBER TO THE ASSOCIATION OF CPA AND TAX ASSESSORS OF THE INTA

Author(s)

SHOURVARZI MOHAMMADREZA | RAHMANI AHMADREZA | Issue Writer Certificate

Keywords

FINANCIAL AUDITINGQ3

TAX AUDITINGQ2

TAXABLE INCOMEQ3

ARTICLE 272 OF DIRECT TAX ACTQ2

STATUTORY TAX EXEMPTIONSQ2

ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTSQ2

Abstract

This paper focuses on the differences between STATUTORY TAX EXEMPTIONS considered by auditors, member to the ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS and tax assessors of the State Tax Affairs Organization on legal entities tax files subject to article 272 of the Direct Taxing Act. Due to the non-normal nature of test data, non-parametric statistical methods (Wilcoxon, Mann Whitney, Kruskall-Wallis) were used for research hypotheses. The study covered a four-year period (2005-2008) and included 612 companies audited under article 272 of Direct Taxing Act.The Results of the study showed a significant difference between STATUTORY TAX EXEMPTIONS considered by auditors, member to the ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS and tax assessors of the State Tax Affairs Organization on legal entities tax files subject to article 272 of the Direct Taxing Act. Features of the companies (e.g. public or private nature, membership in stock market, etc.) influenced those differences. Also, for companies whose taxes were audited by individual or company auditors, member to the ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, the difference was significantly independent of the type of auditor involved, so individual or company auditing had no effect on the results.

Cites

No record.

References

Cite

APA: Copy

SHOURVARZI, MOHAMMADREZA, & RAHMANI, AHMADREZA. (2011). A REVIEW OF STATUTORY TAX EXEMPTIONS CONSIDERED BY AUDITORS MEMBER TO THE ASSOCIATION OF CPA AND TAX ASSESSORS OF THE INTA. TAX JOURNAL, NEW SERIES - 19(10 (58)), 9-35. SID. https://sid.ir/paper/89671/en

Vancouver: Copy

SHOURVARZI MOHAMMADREZA, RAHMANI AHMADREZA. A REVIEW OF STATUTORY TAX EXEMPTIONS CONSIDERED BY AUDITORS MEMBER TO THE ASSOCIATION OF CPA AND TAX ASSESSORS OF THE INTA. TAX JOURNAL[Internet]. 2011;NEW SERIES - 19(10 (58)):9-35. Available from: https://sid.ir/paper/89671/en

IEEE: Copy

MOHAMMADREZA SHOURVARZI, and AHMADREZA RAHMANI, “A REVIEW OF STATUTORY TAX EXEMPTIONS CONSIDERED BY AUDITORS MEMBER TO THE ASSOCIATION OF CPA AND TAX ASSESSORS OF THE INTA,” TAX JOURNAL, vol. NEW SERIES - 19, no. 10 (58), pp. 9–35, 2011, [Online]. Available: https://sid.ir/paper/89671/en

Related Journal Papers