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Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan
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Fereshteh Darash   , Ali Vaez * , Mehdi Basirat , Ahmad Kaab omeir |
| , Shahid Chamran University |
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Abstract: (657 Views) |
| In a comprehensive tax plan under matter 97 of the Direct Tax low, firms are subject to tax audits that are at high audit risk. Tax sustainability is one of the indicators that can be considered for selecting high risk taxpayers. The purpose of this study is to evaluate tax persistent and introduce it as a criterion for assessing tax audit risk of firms listed in Tehran Stock Exchange during from 1391 to 1395 in sample of 159 firms. Logistic regression and model prediction accuracy tests are used to test the hypothesis. The results show that tax persistent is lower in firms with lower effective cash tax rate, so they are more ambiguous about predicting tax payments. So, in implementing a comprehensive tax plan, firms with low effective tax rates have lower tax persistent and are considered among the firms with high audit risk. |
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| Keywords: Tax persistent, effective cash tax rate, comprehensive tax plan, risk-based audit, tax risk. |
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Full-Text [PDF 561 kb]
(174 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/11/4 | Accepted: 2019/12/1 | Published: 2020/11/30
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