Survey of the Relationship between Tax Coefficients and Disclosure in Financial Reporting of Accepted Corporations in Tehran's Stock Exchange Risk-Based Tax Audit and its Determinants by Emphasizing on Taxpayers Size and other Countries Experience

The main role of financial reporting is effective information transition to external people، in reliable and timely manner، which is implemented under qualified financial information disclosure. One of the financial information users is government for tax assessment. This study will consider the relationship between tax coefficients and financial reporting disclosure extent of the accepted corporations in Tehran’s stock exchange. At the first Phase، determining financial statements disclosure value which is necessary in order to determine the value of dependent variable، a checklist of disclosure extent adjusted and a number or an index of disclosure determined for each corporation. At the second phase، the information related to control variables، such as proportion of total debts to total assets، and logarithm of total assets are calculated and derived. At the third phase، tax coefficient of each corporation، with respect to type of products، or their services، calculated and determined. Then، present study utilities multivariable regression analysis based on data، to assess the relationship between tax coefficients with disclosure extent in financial statements in 1383-87. The Sample of study consists of 99 accepted corporations in Tehran’s stock exchange in 5 years. Findings suggest that there is a meaningful and reverse relationship between tax coefficient and the extent of mandatory disclosure of financial reporting. It means that more tax coefficient results in less mandatory disclosure.