Examination of the Function of the Enforcement 272 Claus of the Direct Taxes Law

In this research the function of the enforcement 272 clause of the direct taxes law by the CPAs for the examination of the existing meaningful difference between the recognized income taxable by the officers of the fiscal affair organization and the recognized income taxable by the CPAs, has been evaluated.
This subject has been examined by the abstract information from the fiscal files related to 462 companies which have been the taxpayer of the inland revenue, for the function of the years of 1 381 to 1383.
The research hypothesis has been examined by the assumption of test concerning to average society.
The results of the research are demonstrative of the existing meaningful difference between the recognized taxable income by the officers of the fiscal affair organization and the recognized taxable income by the CPAs.
This is whereas the results of the test is related solely to the companies which there is a difference between the taxable income of the above-mentioned groups and there are many companies too, which their recognized taxable income by the CPAs has been accepted by the fiscal affair organization.