Review the Challenge Implementation of the Tax Accounting Standard with the Method of Theme Analysis

Income tax accounting standard, one of the complex the most approved accounting standards are mandatory in Iran since 2019. The purpose of this research is to identify the challenge implementation of this standard.

To write this review article Texts Related to income tax accounting, including articles, books and projects researches of standard setting institutions have been used. In order to identify the challenge in the implementation of the income tax accounting standard, the qualitative method of theme analysis has been used.

found indicates that the most important challenge related to the implementation of income tax accounting standards in Iran, including costs implementation, impracticality, inconsistency with accounting theoretical concepts, inconsistency with the accounting system, income manipulation and unwanted consequences of the implementation of this standard.

This article is a review of the literature Income tax accounting standard presents and discusses different perspectives over time. Also identify to Challenge the implementation of income tax accounting standards in Iran and finally, Suggestions Practical Presentation may to do.

Contribution:

 The findings of this research enrich the research literature Income tax accounting standard be and its results can be used Auditing Organization, Taxation Organization and Stock Exchange Organization.