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Assessing tax differences caused by the mismatch of tax evasion and tax, inventory and financing policies | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 27، دوره 14، شماره 11، بهمن 2023، صفحه 323-331 اصل مقاله (342.11 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.29327.4126 | ||
| نویسندگان | ||
| Amer Rahnama1؛ Mojtaba Maleki Chubari* 2؛ Sina Kheradyar3 | ||
| 1Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
| 2Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran | ||
| 3Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran | ||
| تاریخ دریافت: 11 آذر 1401، تاریخ بازنگری: 25 آذر 1401، تاریخ پذیرش: 12 بهمن 1401 | ||
| چکیده | ||
| Tax, inventory and financing policies through correcting and stabilizing economic activities in different sectors not only help to provide financial resources for the government but also for economic growth and development. Therefore, the correct application of tax, inventory and financing policies can be considered as a means to increase mobility, and economic dynamism and go forward in economic and social development. The purpose of this research is to assess the tax differences caused by the mismatch of tax evasion and tax, inventory and financing policies. The research sample includes 149 companies accepted in the Tehran Stock Exchange, which covers a period of seven years from March 2013 to March 2020. The results show that match of the tax policy, inventory policy, financing policy and tax evasion is effective in a decrease of the permanent tax gap. In Addition, a match of the tax policy, financing policy and tax evasion is effective in the decrease of the temporary tax difference, too. | ||
| کلیدواژهها | ||
| Permanent tax difference؛ temporary tax difference؛ tax evasion؛ tax policy؛ inventory؛ financing | ||
| مراجع | ||
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