:: year 12, Issue 46 (2020) ::
quarterly financial accounting journal 2020, 12(46): 73-49 Back to browse issues page
Investigating the Impact of Value Added Tax System Establishment on Improving Tax Reporting (Reduction of Tax Difference and Tax Avoidance) of Listed Companies in Tehran Stock Exchange
Mostafa Saboori Mr1, Naser Izadinia PhD 1, Saeed Samadi PhD1
1- Isfahan university
Abstract:   (541 Views)
Changes in a country's tax system aimed at promoting the tax system, such as a mediating variable, affect the transfer of wealth among stakeholders. Establishment of value added tax system is one of the important changes in recent years that the present study tries to evaluate its effect on improving tax reporting (reduction of tax difference and avoidance. In this regard, 145 companies were studied in two groups of taxable and non-taxable during the implementation period of the program (2008 and 2009). Implementation of the program in an economic community directly impacts the agencies subjected by the program. At the same time, the non-subjected part of that community may also be indirectly affected by the program due to its interactions with the subjected sector. In this study, a statistical estimation called differences in differences was used to identify the difference between the effect of the program on the taxable section and the non-taxable section of society. The findings show that the value added tax system reduces the difference and tax avoidance in the taxable companies, but also has an indirect effect on the non-taxable companies so that the difference between the two groups in the pre-test and post-test is not significant.
Keywords: Value Added Tax, Tax Reporting, Tax Differences, Tax Avoidance, Difference in Differences approach.
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Type of Study: Research | Subject: Special

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year 12, Issue 46 (2020) Back to browse issues page