The Importance of the Internal Information Environment Quality for Tax Risk Reduction
Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken as a tax risk. The results show that environmental uncertainty increases tax risk. Moreover, income quality, income forecasting accuracy, and financial reporting quality and transparency reduce tax risk. Corporate governance quality, is also effective for tax risk reduction. These findings highlight the importance of environmental conditions, measurement process, financial reporting and internal monitoring for tax risk reduction. On the other hand, based on the research findings, companies with lower tax rates have higher tax risks; but conservatism and asset returns don’t make sense for tax risk. Moreover, tax risk is higher in larger companies, and financial leverage, also, increases tax risk. The findings provide new evidence of the IIEQ impact on the corporate tax planning. These findings can be useful in assessing corporate tax risk based on its IIEQ.
Language:
Persian
Published:
Management Research in Iran, Volume:23 Issue: 2, 2019
Pages:
1 to 27
magiran.com/p2006329  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!