عنوان مقاله [English]
نویسنده [English]چکیده [English]
In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and report the information prior to the receiving of tax either. The main purpose of this research is the investigation of the role of accounting information, related to all the steps of the process of tax receiving in the acceleration of this process.
In order to achieve this purpose, 250 questionnaires were distributed among the tax experts working in 12 tax departments in the provinces of Iran and 209 of the aforementioned questionnaires were collected. The information in the questionnaires were analyzed by using the factor analysis method and the Likert spectrum. The research findings shows, acceleration of the process of tax receiving is meaningfully related to the recording and reporting of the information in different steps of the taxation process (prior to and after receiving the taxes), as well as the reporting of the information gained in these steps in different organizational levels. In other words, the aforementioned experts believe that the acquisition of taxation information in different steps of the process and in organizational levels via a matrix accounting system will accelerate the taxation process and consequently the receiving of tax.