Volume 19, Issue 40 (10-2025)
3 2025, 19(40): 1-22 |
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Rahiminejad S. Investigating the Causes of Inconsistencies between International Income Tax Accounting Standards and Tax Laws in Iran. 3 2025; 19 (40) :1-22
URL: http://jnraims.ir/article-1-432-en.html
URL: http://jnraims.ir/article-1-432-en.html
Department of Management, Electronics Branch, Islamic Azad University, Tehran, Iran
Abstract: (4 Views)
In today's world, where the global economy has reached a level beyond the "global village" and has become a "financial supercity", the need for a common financial language to facilitate commercial transactions and transparency of financial information is felt more than ever. Accounting, as this common language, plays a key role in creating transparency and financial accountability. In Iran, although taxation on economic activities has a long history, challenges such as tax evasion still exist, which are caused by considering taxes as a government tribute and the lack of a proper tax culture among the general public. However, after the JCPOA agreement, the need to adopt International Financial Reporting Standards (IFRS), especially in the area of income tax and its disclosure, has become more important. Before 2002, financial statements in Iran were mainly prepared based on tax laws, but with the mandatory implementation of accounting standards, companies were required to present financial reports in accordance with these standards. Since the objectives of international accounting standards and tax laws are different, it seems natural that there will be discrepancies between these two systems. This study aimed to investigate the factors affecting the creation of these discrepancies in Iran and tries to provide solutions to reduce these discrepancies. The results of the t-test showed that the significance level of all research hypotheses is equal to sig = 0.000, which indicates a significant relationship between various barriers and the adoption of International Financial Reporting Standards (IFRS) in Iran. Specifically, lack of adequate training (with an average of 3.95), lack of competition (with an average of 3.82), differences in legal and regulatory structures across countries (with an average of 4.12), insufficient emphasis on small companies in standard setting (with an average of 3.76), and high costs of implementing IFRS (with an average of 4.05) are among the most important obstacles identified in this study. Accordingly, strengthening the interaction between the Audit Organization as the accounting standards-setting body and the Tax Affairs Organization as the tax regulations-setting authority can help reduce discrepancies and resolve many problems between taxpayers, the Tax Affairs Organization, and independent auditors.
Type of Study: Research |
Subject:
General
Received: 2025/08/11 | Accepted: 2025/10/2 | Published: 2025/10/8
Received: 2025/08/11 | Accepted: 2025/10/2 | Published: 2025/10/8
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