تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر نظام مالیاتی ایران

ناصزی, احمد; مختاری, مهدی; زارعی, حمید

doi:10.22051/jera.2017.14688.1629

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	تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر نظام مالیاتی ایران
مقاله 6، دوره 6، شماره 4 - شماره پیاپی 24، تابستان 1396، صفحه 150-176 اصل مقاله (693.18 K)
نوع مقاله: مقاله پژوهشی
شناسه دیجیتال (DOI): 10.22051/jera.2017.14688.1629
نویسندگان
احمد ناصزی ¹؛ مهدی مختاری²؛ حمید زارعی ²
¹استادیار حسابداری، دانشگاه سیستان و بلوچستان،
²کارشناس ارشد حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران
چکیده
هدف این نوشتار، بررسی میزان تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی¹ برافزایش کارایی نظام مالیاتی در ایران از دیدگاه متخصصین حسابداری و مالیاتی خراسان جنوبی است. برای دستیابی به این هدف در پژوهش حاضر از روش توصیفی با رویکرد همبستگی داده استفاده‌ شده است. روش نمونهگیری به‌صورت طبقه‌بندی بوده و برای گردآوری اطلاعات پرسشنامه محقق ساخته بعد از برآورد روایی و پایایی بین 60 نفر از اساتید حسابداری، اعضای جامعه حسابداران رسمی و مدیران و کارکنان سازمان امور مالیاتی در استان خراسان جنوبی توزیع‌شده است. بعد از تکمیل پرسشنامهها، ضرایب آماری متناسب با نوع فرضیهها (ضریب همبستگی، آزمون t مستقل، ANOVA، تحلیل رگرسیون چند متغیره) با استفاده از نرمافزار SPSS محاسبه و مورد تجزیه‌وتحلیل قرار گرفتند. نتایج حاصل از فرضیهها بیانگر این است که به نظر اساتید حسابداری، حسابداران رسمی، مدیران و کارکنان سازمان امور مالیاتی، استفاده از استانداردهای بین‌المللی گزارشگری مالی، به‌خصوص استاندارد شمارۀ 12 یعنی مالیات بر درآمد، برافزایش کارایی نظام مالیاتی تأثیر مثبت و معناداری دارد. از نتایج تحقیق می‌توان در راستای تعدیل استانداردهای حسابداری برای انطباق بیشتر گزارش‌های مالی از حیث همسویی با نیازهای اطلاعاتی مراجع تشخیص مالیات استفاده نمود.
کلیدواژه‌ها
استانداردهای بین‌المللی گزارشگری مالی؛ استاندارد شماره 12؛ خراسان جنوبی؛ کارایی نظام مالیاتی
عنوان مقاله [English]
The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System
نویسندگان [English]
Ahmad Nasseri¹؛ Mehdi Mokhtari²؛ Hamid Zarei²
¹University of Sistan and Baluchestan
²M.A in Accounting, University of Sistan and Baluchestan, Zahedan. Iran
چکیده [English]
The purpose of current paper is to consider the impact of adopting International Financial Reporting Standards on the efficiency of tax systems from the perspective of accounting and tax professionals in South Khorasan. To achieve intended goal in this study, descriptive method with the correlational approach has been used. The sampling method is based on classification and data gathered from a self-made questionnaire (after estimating the reliability and validity). The questionnaire is distributed among accounting professors of the university, members of the Iranian society of CPAs, managers and employees of taxation affairs organization in South Khorasan province. After completing the questionnaire, the statistical coefficients depending on the type of hypotheses (correlation coefficient, independent t-test, ANOVA, multivariate regression analysis) were calculated and analyzed using SPSS software. The results of hypotheses indicate that the use of International Financial Reporting Standards particularly standard No. 12. the income tax has a positive and significant impact to increase the efficiency of tax systems. The results can be used in line with adjusted accounting standards for more accommodating financial reports in terms of alignment with the needs of tax authorities. Therefore, the tax authorities can achieve an efficient tax system.
کلیدواژه‌ها [English]
International Financial Reporting Standards (IFRS), Standard No. 12, Southern Khorasan Province of Iran Tax System's Efficiency


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