tax evasion

OECD as one of the influential institutions on FATF has conducted extensive studies on the relationship between tax crimes and money laundering, the result of which is that tax crimes are among the serious crimes and predicate of money laundering in the year 2012. According to the anti-money laundering law approved in 2015 by the Islamic Council, Money laundering is criminalized and the institutions involved are required to establish anti-money laundering units and implement appropriate mechanisms to prevent, detect and deal with it. The purpose of this research is to identify the structure (main dimensions), components and indicators appropriate to the environmental and economic conditions of the country's tax system in combating money laundering by studying the handbooks and instructions of international institutions such as OECD, FATF, and... And also the internal regulations and approvals of the country such as the Anti-Money Laundering Law and Executive Regulations and Anti-Money Laundering Guidelines in the Tax Affairs Organization using the survey method of semi-structured interviews and questionnaires and the consensus of experts' opinions with the Delphi-fuzzy statistical method. The findings of the research show that the effective factors in 5 main dimensions include identifying taxpayers and main beneficiaries, reporting suspicious and unusual persons and transactions, documenting and keeping records of actions taken, developing internal controls and monitoring and training employees, and finally exchanging and sharing information Are. The experts also agree with the 9 components of the above structure and 80 of the extracted 89 indicators have been approved by them.

Subject and Objective of the article:

 the need for a comprehensive electronic tax collection model can minimize tax evasion is felt. Therefore, this research was implemented with the aim of providing a comprehensive model of electronic tax collection to reduce tax evasion with the ISM approach.

This research is exploratory-applied. Research information was collected by interviewing 15 tax experts. The collected data were analyzed using Interpretive Structural Modeling (ISM).

The findings showed that the reduction of tax evasion is the most effective factor in the exploratory model. In three levels, respectively, factors of financial and transactional sanctions for tax violators and electronic tax education, factors of intelligent detection of taxable income of natural and legal persons, creating transparency by creating comprehensive information systems and using artificial intelligence and big data in calculations, factors of dedicated network Receiving and paying taxes, connecting and communicating with the administrative and executive system of the country and integrating the financial and banking systems in whole country.

Conclusion, originality and its contribution to knowledge:

 the results showed financial and transactional sanctions for tax violators, electronic tax training, intelligent detection of taxable income of natural and legal persons, creating transparency by creating comprehensive information systems and using artificial intelligence and big data in Calculations, dedicated tax collection and payment network, connection and communication with the administrative and executive system of the country and integration of financial and banking systems in the whole country with mutual effects lead to reduction of tax evasion.

The purpose of this study is to investigate the impact of the characteristics of the audit committee from the angles of independence, size and expertise on the tax compliance of the companies listed in the Tehran Stock Exchange during the period from 2017 to 2018. In order to test the research hypotheses, multivariate linear regression based on panel data has been used. The regression results show that the independence and size of the audit committee have a negative and significant relationship with tax evasion. Therefore, the bigger and more independent the audit committee is, the more effective this committee is and can curb tax evasion. However, the negative effect of audit committee expertise on tax evasion is not significant and this means that the audit committee is unsuccessful in achieving the benefits of its expertise.

The purpose of the present study is to investigate the moderating effect of corporate governance on the relationship between the quality of independent audits and the tax gap in companies listed on the Tehran Stock Exchange.

A multivariate regression method based on combined data was used for data analysis. The statistical population of the research comprises the companies listed on the Tehran Stock Exchange and OTC.

The findings of the first hypothesis of the research show that there is a negative and significant relationship between the quality of independent auditing and the tax gap. In other words, increasing the quality of independent auditing reduces the tax gap. The results of the second hypothesis indicate that the moderating effect of corporate governance on the relationship between independent audit quality and the tax gap is positive and significant. This means that with the increase in corporate governance, the relationship between the quality of independent auditing and the tax gap intensifies.

To accurately diagnose tax issues, the Tax Administration should focus on the tenure and continuity of the relationship between audit institutions and companies. Companies can also utilize expert auditors from auditing organizations and seek accreditation from "A" rated institutions to enhance the quality of reported profits and earn investors' trust. The research's second hypothesis indicates a lack of proper corporate governance in Iran, suggesting the need to enhance corporate governance criteria as a monitoring mechanism.

The purpose of this study is to analyze the content and assess the readability and understandability of public sector accounting standards in Iran, which is useful in assessing the need to improve the development and application of public sector accounting standards and thus improve financial reporting and monitoring public sector performance. The present research is applied in terms of purpose and descriptive in terms of implementation and has been done by content analysis method. In order to find the answers to the research questions, it was necessary to measure readability and understandability, so for this type of measurement and determining the degree of difficulty, The Close Flash and Close Indicators Method was implemented, which based on this method, the texts of 16 Public Sector Accounting Standards were examined. The statistical sample was randomly selected by selecting three hundred word texts from the first, middle and last sections of each standard. The tool used in this research is a researcher-made test with a number of blanks of standard texts by selecting a simple random sample from each group. To perform the Flash / Diani method, after counting the number of sentences and syllables in each sample, the Flash score of each sample was in accordance with the readability index and the ability to understand Flash / Diani, which was localized in Persian language texts. The findings showed that according to the method of measuring the readability of Flash, most public sector accounting standards are very difficult in terms of readability and

This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional accountants (regardless of their specialty) internationally. As technological capabilities have improved, the profession has also expanded and developed by incorporating new non-financial data sources. This approach provides opportunities to increase audit quality and accounting information quality.

the research was conducted qualitatively and through interviews with 19 specialists and people working in the tax affairs organization and related to the field of personal taxes; From the sampling method to the theoretical saturation stage, 370 codes, 33 concepts and 17 extraction categories and their characteristics were extracted in the sample companies during this coding process.

The research showed that the indicators used to detect tax evasion and fraud are large internal and external data sets, including: demographic characteristics, taxpayer or company characteristics, previous files, call center data, and audit history

Considering the important role that tax plays in the country's income and budget. Conducting an effective tax audit that can correctly identify taxpayers' taxes and gain the satisfaction of payers in terms of correctness and correct implementation of laws is of particular importance. The purpose of this research is to investigate the factors affecting the effectiveness of tax audit in Iran. Based on theoretical and empirical bases, the factors affecting the effectiveness of tax audit are divided into four main categories, organizational, tax auditors, taxpayers and legislation. The statistical population of this research is all the employees of the tax affairs organization in different ranks of this organization, including: tax expert, senior tax expert, head of the tax department, head of tax affairs (31 operational areas), all of whom are somehow in Tax audits play a role. To determine the sample size, Cochran's formula was used, and for this purpose, a standard questionnaire was randomly distributed among the respondents and 365 questionnaires were received from different tax areas. In order to analyze the model and test the hypotheses, statistical software PLS and T-statistics were used using the structural equation modeling method with partial least squares approach and correlation coefficient. The results of the test showed that legislation and organizational factors have a significant effect on the effectiveness of tax audits.

AbstractThe advent of e-commerce has led to the development of tax capacity. E-commerce, on the other hand, is a breeding ground for tax evasion. Also, capacity behavior and tax evasion in the field of e-commerce are not fixed over time depending on economic conditions. Therefore, in this study, the factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran during the period 1973-2019with Markov rotational approach have been investigated. The results of the study showed; First, the tax capacity of e-commerce follows the behavior of three regimes, and in each regime the amount of tax capacity of e-commerce is different. On this basis, tax evasion of e-commerce can be defined in three situations: zero, one and two. Also, the influence of the fundamental factors of tax evasion of e-commerce status zero, one and two follow a two-regime behavior. Although the behavior of the underlying factors on all three e-commerce tax evasion indicators is similar in size, they are significantly different. Determinants of tax evasion in the field of e-commerce include cultural, currency, commercial, monetary, financial, tax, underground economy, Internet penetration, mobile penetration and e-banking development variables. Tax evasion in the field of e-commerce is also affected by its determinant variables as a multi-regime model.

Any illegal attempt to not pay taxes, such as not giving the necessary information about taxable income and benefits to the authorities, is called tax evasion, and determining the level of tax evasion and having a better understanding of its reasons will help in the process of finding mechanisms to prevent it or reduce its intensity. the purpose of this study is to prioritize effective factors on tax evasion. For this purpose, by collecting the necessary information through library method and then distribution of questionnaire in two stages, the collected data were analyzed using Fuzzy Analytic Hierarchy Process method. the statistical population studied in this study is senior managers, staff managers and active experts who have a working relationship in different units and departments of the tax administration, among which 20 were selected as samples. To determine the importance and ranking of the main factors of the main factors and effective sub - factors on tax evasion, Group Fuzzy Analytic Hierarchy Process (GFAHP) has been used. The results of the prioritization of research variables have shown that the the most important main factor for tax evasion is the determined executive factor and the main economic - environmental and legal factors in the next priorities.

The purpose of this study is to investigate the moderating role of information asymmetry on the relationship between tax reduction policies and earnings quality

In order to achieve the purpose, a sample consists of 120 listed companies on the Tehran Stock Exchange during 2010 to 2019 (1200 observations) was selected and the hypotheses were tested using multivariate regression models.

Findings show that there is an inverse and significant relationship between tax reduction policies and earnings quality and the information asymmetry exacerbates this relationship.

The existence of tax incentives to reduce taxable income affects the earnings quality and provides platform of managerials opportunistic actions in the information asymmetry circumstance.Originality/value: In the presence of information asymmetry, increases the risk of declining taxable profits through the application of tax-reducing policies, so earnings quality can be considered as an important factor for risk management in the field of tax accounting.

In this study, the motivational action and planning opportunity in tax evasion of companies with financial constraints are investigated and also a new model is presented to identify companies with tax evasion.

The data in this study are measured through 16 models. The research period is 10 years from 2009 to 2019 for companies listed on the Tehran Stock Exchange. Data were collected through the website of the Tehran Stock Exchange, corporate financial statements and new mortgage software. R software was also used to analyze the data and fit them into 9 research hypotheses.

In general, this study showed that the financial crisis in companies will cause tax evasion in the next period. The research results also indicate that there is no opportunity for tax planning in companies that are in financial crisis.

The results showed that there is no significant relationship between financial constraints and tax planning opportunity with corporate tax evasion; Companies in financial crisis will have more tax evasion in the next period; Companies that have a financial crisis and have more tax evasion in the next period do not have more tax planning opportunities; There is a significant relationship between financial constraints and corporate tax evasion.

Contributions:

Knowledge enhancement of these results is considered from two dimensions. In the first dimension, attention to the economic crisis created for Iran due to international sanctions and a special look at tax revenues and other non-oil revenues as the first revenue of the country in the budget of 1400; And the second dimension refers to the specialized issue related to tax evasion of some companies. The results of this study also help tax auditors to identify companies that are evading taxes due to financial constraints.

This study investigated the effect of effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables.

Multiple regression model was used to examine research hypothesis </em>.Data was selected by referring to the financial statements and explanatory notes of the companies listed on Tehran stock exchange, and a sample containing 1600 year - company entries for the period between 2003 to 2018 were selected. Data were analyzed by using Excel and Eviews software.

There is a significant positive relationship between the effective tax rate and tax evasion and corruption of companies listed on the stock exchange, but by adding the quality of corporate governance variable to the above relationships, no significant effect on the relationships </em>between the effective tax rate and tax evasion and corruption was found.

The findings of the research can be explained from two dimensions. The first dimension is the negative effect of corporate governance quality on tax evasion and corruption, and the second dimension is the lack of effect of corporate governance quality on the relationship between effective tax rate and tax evasion and corruption. Given the fact that corporate governance quality is not fully developed in Iran and its current mechanisms and structures have not yet been implemented in a standard and comprehensive manner, its effect will reduce. Also, the size of the company based on the theory of political power, sales growth according to theory of tax effect, and the rate of return on assets because of affecting the performance of companies, have a positive effect on tax evasion. Changes in tangible fixed assets due to the difference between accounting profit and profit based on calculating higher or lower taxes (depending on tax laws and accounting applicable to property, machinery and equipment) also have a positive effect on tax evasion, while tangible fixed assets have a negative effect on tax evasion. Besides, fluctuations in sales and rate of return on assets positively affected tax corruption, while sales growth, the ratio of market value to stock book, and the age of the company, based on life cycle theory, negatively affect tax corruption.