Present A Framework For Income Tax Accounting In Iran

move of the standard setters in Iran towards the employment of international financial reporting standards and the importance of the role of tax laws in accounting in Iran have given attention to the theoretical aspects of accounting for income tax. In this regard, in this research, different approaches to tax accounting on income from theoretical and historical aspects have been investigated and the most important components of each approach, according to the research literature, have been extracted and submitted to 52 questionnaires. . A questionnaire was arranged in three areas: allocation or non-allocation approach (30 items), different approaches to allocation (46 items), and disclosure cases (13 items). The results show that the allocation approach (versus the non-allocation approach), comprehensive allocation approaches, and balance sheet approaches (versus partial allocation and income approaches) to the first and second and eleventh categories of disclosure in the third area ( Disclosure) was confirmed.These results can be beneficial for the standar setter.