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2012 (Vol. 4, Issue: 10)
Article Information:

A Study of the Differences of Tax Auditing Terms of Determining Taxable Incomes: Iranian Evidence

Mahdi Moradi, Mahdi Salehi and Abbas Enayatizadeh
Corresponding Author:  Mahdi Salehi 

Key words:  Article 272, diagnostic taxable income, tax audit, taxable income determined, taxes, ,
Vol. 4 , (10): 1314-1319
Submitted Accepted Published
December 12, 2011 January 10, 2012 May 15, 2012
Abstract:

In recent years, especially compared to that of taxable income, which has mentioned performed and differences between taxable income to determine tax auditors and diagnostic administration has main research question is whether the difference observed is statistically significant from research questions for answers. All companies selected in four years from 2006-2010 in Khorasan Razavi Province, in Iran. In the study, which is kind of descriptive analysis research, the necessary information throughout the review of tax records and documents in the file is compiled. The results show that the average taxable income between detection by tax administration proceedings without a history of companies through approximate and the average taxable income community members appointed auditors, and CPAs are significantly different.
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  Cite this Reference:
Mahdi Moradi, Mahdi Salehi and Abbas Enayatizadeh, 2012. A Study of the Differences of Tax Auditing Terms of Determining Taxable Incomes: Iranian Evidence.  Research Journal of Applied Sciences, Engineering and Technology, 4(10): 1314-1319.
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ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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