Accounting and Auditing Research

Accounting and Auditing Research

Providing the cost model of corporate income tax collection in the stages before tax proceedings and tax proceedings to taxpayers

Articles in Press

Document Type : Original Article

Authors
Sajad Gholipoor 1
Hamidreza Jafari Dehkordi 2
Bahareh Banitalebi Dehkordi 1
1 Department of Accounting, ShK.C., Islamic Azad University, ShahreKord, Iran .
2 Department of Accounting, ShK.C., Islamic Azad University, ShahreKord, Iran(Corresponding Author)
10.22034/iaar.2025.484845.1775
Abstract
Today, tax revenues are considered as the most important source of income in government budgets. In recent years, the role of taxes in providing government income has received more attention. Considering the important issue of tax delay, the purpose of this study is to present the cost model of tax collection on the performance of legal entities in the stages before tax proceedings and tax proceedings to taxpayers. The current research was conducted qualitatively and with the foundational data approach. The data collection tool is an interview, which was finally conducted with 20 experts by the theoretical saturation interview method. Based on the results, the central phenomenon includes two main components of staff costs and administrative costs. Background conditions include the main components of tax files, tax structure and attitude and perception. Causal conditions include the main components of the organization's members (managers, human resources and diagnosis staff) and taxpayers. Intervening conditions include the main components of macro factors and micro factors. Strategies include the main components of human resources planning and management. Also, the consequences include the main components of individual and organizational consequences and macro consequences.
Keywords
Cost model of corporate income tax
tax proceedings
tax arrears

Subjects

Accounting and Auditing Research

Articles in Press, Accepted Manuscript
Available Online from 30 April 2025