IDENTIFYING AND PRIORITIZING THE FINANCIAL RATIOS AFFECTING TAXABLE INCOME

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BAGHERI BEHROUZ; AMOURI M.

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2009 | Volume:NEW SERIES - 17 | Issue:4 (52) Page(s): 73-80

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Title

IDENTIFYING AND PRIORITIZING THE FINANCIAL RATIOS AFFECTING TAXABLE INCOME

Author(s)

BAGHERI BEHROUZ | AMOURI M. | Issue Writer Certificate

Keywords

RISK-BASED AUDIT SELECTION (RAS)Q3

HIGH-RISK TAX RETURNSQ3

FINANCIAL RATIOSQ2

TAXABLE INCOMEQ3

AHPQ3

Abstract

Identifying HIGH-RISK TAX RETURNS and locating them in the sample to be audited is of a great significance in any taxation system. In a “Risk-Based Audit Selection” system (RAS), one of the most important criteria of identifying HIGH-RISK TAX RETURNS is that of FINANCIAL RATIOS affecting TAXABLE INCOME. The present research has aimed at identifying and prioritizing ratios involved in determining whether or not a given tax return is assumed to be a high-risk one. Through a questionnaire-based survey study including the analysis of the gathered data on the basis of an AHP technique, it has been concluded that such FINANCIAL RATIOS as “net income”, “earnings per share” (EPS), “stock return”, and “working capital return’ which are normally calculated on the basis of the firms’ income, do influence on the TAXABLE INCOME and as such, are of great importance in deciding on risk degrees of tax returns.

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References

A BENCHMARK BASED AHP MODEL FOR CREDIT EVALUATION

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APA: Copy

BAGHERI, BEHROUZ, & AMOURI, M.. (2009). IDENTIFYING AND PRIORITIZING THE FINANCIAL RATIOS AFFECTING TAXABLE INCOME. TAX JOURNAL, NEW SERIES - 17(4 (52)), 73-80. SID. https://sid.ir/paper/89716/en

Vancouver: Copy

BAGHERI BEHROUZ, AMOURI M.. IDENTIFYING AND PRIORITIZING THE FINANCIAL RATIOS AFFECTING TAXABLE INCOME. TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(4 (52)):73-80. Available from: https://sid.ir/paper/89716/en

IEEE: Copy

BEHROUZ BAGHERI, and M. AMOURI, “IDENTIFYING AND PRIORITIZING THE FINANCIAL RATIOS AFFECTING TAXABLE INCOME,” TAX JOURNAL, vol. NEW SERIES - 17, no. 4 (52), pp. 73–80, 2009, [Online]. Available: https://sid.ir/paper/89716/en

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