The Impact of Professional Ethics on Reduction of Tax Audit Conflict of Interests in Implementation of Article 272 of Direct Tax Law
Author(s):
Abstract:
According to Article 272 of Direct Tax Law, outsourcing of tax audit to public accounting (ICPA) has been accepted in Iran. Initially outsourcing was thought to be the best way of performing more efficient and effective tax auditing. Later on, problems emerged between ICPA and tax administration that decreased efficiency and effectiveness. The present study indicates that the conflict of interests between ICPA and tax administration can be the source of these problems and commitment to professional ethics can help reduce the conflict. Standered questionnaires were designed and distributed among different auditing groups to provide a better understanding of these groups’ commitment to professional ethics. The results show a significant difference between different groups’ commitment to professional ethics and a relationship among professional ethics adherence, effectiveness, and efficiency.
Keywords:
Language:
Persian
Published:
Journal of Audit Science, Volume:12 Issue: 4, 2013
Page:
117
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