Document Type : Original Article
Authors
1
PhD student in Accounting, Islamic Azad University, Faculty of Economics and Accounting, South Tehran Branch, Tehran, Iran
2
Prof., PhD in Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3
Assistant Prof., Faculty of Economic and Accounting, Islamic Azad University South Tehran Branch, Tehran, Iran
10.22034/iaar.2024.216971
Abstract
Taxes, as one of the most important financial resources of the government, play a significant role in economic growth and income distribution. The Tax Affairs Organization, as the guardian of the legal collection of the country's tax revenues, faces the issue of Modian tax fraud. One of the most important factors that affect the detection of tax frauds is the knowledge of tax audit and the psychological security created by the general tax manager on his subordinates. Therefore, in this research, the audit knowledge and psychological security created by the tax director general and its effects on the detection of tax frauds and the sharing of information related to fraud have been discussed. The method used in this research is field and factor analysis. The statistical population of this research includes people active in the tax audit profession and the questionnaire information was completed in 1401. And according to the analysis, it was observed that the audit knowledge of the tax director general and the psychological security created by the tax director general on sharing information related to fraud, the tendencies of auditors and senior tax auditors in sharing information related to fraud, the tendencies of the chief auditor , Auditor General, Deputy General Administration in sharing information related to fraud, the inclinations of auditors, senior auditors, chief auditor, Auditor General, Deputy General Administration have a significant impact in sharing information related to fraud in Iran.
Introduction:
In recent years, the project of audit selection on the basis of risk has been seen in the tax comprehensive plan, but it has not yet been fully implemented. In the current situation, the audit function is the same as the selection function, but in the optimal situation, using the scoring model based on the taxpayer's risk and separating the audit function from the selection function, reducing the tension between auditors and taxpayers due to the lack of direct communication, ensuring the behavior Equal and non-discriminatory for the selection of declarations and audits, reducing tax evasion, electronic and centralized processing, improving and increasing taxpayers' satisfaction, increasing tax revenues by focusing more on high-risk taxpayers and paying attention to the factors affecting the quality of corporate governance of legal entities, the result becomes In this research, the audit knowledge and psychological security created by the tax director general and its effects on the detection of tax frauds and the sharing of information related to fraud have been discussed. To achieve this demand, ground theory and factor analysis methods have been used. According to the analysis done, it was observed that the tax director general's audit knowledge and psychological security created by the tax director on sharing information related to fraud, the tendencies of auditors and senior tax auditors in sharing information related to fraud, the tendencies of the chief auditor , Auditor General, Deputy General Administration in sharing information related to fraud, the inclinations of auditors, senior auditors, chief auditor, Auditor General, Deputy General Administration have a significant impact in sharing information related to fraud in Iran
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