FACTORS INVOLVED IN THE DIFFERENCE BETWEEN TAXABLE INCOME DECLARED BY BUSINESS CORPORATIONS AND TAXABLE INCOME ASSESSED BY TAX AUTHORITIES: CASE OF WEST TEHRAN TAX AFFAIRS HEAD OFFICE

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POURZAMANI Z.; SHAMSI JAMKHANEH A.A.GH.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Journal of Tax Research Year:2009 | Volume:NEW SERIES - 17 | Issue:5 (53) Page(s): 9-26

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Title

FACTORS INVOLVED IN THE DIFFERENCE BETWEEN TAXABLE INCOME DECLARED BY BUSINESS CORPORATIONS AND TAXABLE INCOME ASSESSED BY TAX AUTHORITIES: CASE OF WEST TEHRAN TAX AFFAIRS HEAD OFFICE

Author(s)

POURZAMANI Z. | SHAMSI JAMKHANEH A.A.GH. | Issue Writer Certificate

Keywords

TAXQ2

COMMERCIAL CORPORATIONSQ3

TAXABLE INCOMEQ3

TAX AFFAIR UNITQ3

Abstract

The present paper seeks to explore the factors involved in the difference between the TAXable income declared by business corporations and the TAXable income assessed by TAX authorities. To this end, data of business corporations’ performance (data of the fiscal years 2005 and 2006 being recorded in their statuary books) were gathered from TAX cases filed with West Tehran TAX Affairs Head Office and, through making use of relevant statistical methods and software, were put under investigation. The findings obtained indicate that there is a significant difference between the declared and assessed TAXable incomes. Moreover, the factors involved in this difference are all, in isolation, significant. In order to show the degree of importance of each factor, the proportion of each variable in the overall difference were calculated and Freidman Test was used.

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APA: Copy

POURZAMANI, Z., & SHAMSI JAMKHANEH, A.A.GH.. (2009). FACTORS INVOLVED IN THE DIFFERENCE BETWEEN TAXABLE INCOME DECLARED BY BUSINESS CORPORATIONS AND TAXABLE INCOME ASSESSED BY TAX AUTHORITIES: CASE OF WEST TEHRAN TAX AFFAIRS HEAD OFFICE. TAX JOURNAL, NEW SERIES - 17(5 (53)), 9-26. SID. https://sid.ir/paper/89683/en

Vancouver: Copy

POURZAMANI Z., SHAMSI JAMKHANEH A.A.GH.. FACTORS INVOLVED IN THE DIFFERENCE BETWEEN TAXABLE INCOME DECLARED BY BUSINESS CORPORATIONS AND TAXABLE INCOME ASSESSED BY TAX AUTHORITIES: CASE OF WEST TEHRAN TAX AFFAIRS HEAD OFFICE. TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(5 (53)):9-26. Available from: https://sid.ir/paper/89683/en

IEEE: Copy

Z. POURZAMANI, and A.A.GH. SHAMSI JAMKHANEH, “FACTORS INVOLVED IN THE DIFFERENCE BETWEEN TAXABLE INCOME DECLARED BY BUSINESS CORPORATIONS AND TAXABLE INCOME ASSESSED BY TAX AUTHORITIES: CASE OF WEST TEHRAN TAX AFFAIRS HEAD OFFICE,” TAX JOURNAL, vol. NEW SERIES - 17, no. 5 (53), pp. 9–26, 2009, [Online]. Available: https://sid.ir/paper/89683/en

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