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Develop a Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach
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Eisa Abyazi   , Heydar Mohammadzade * , Yagoob Agdam , Ali Akbar, Ali Akbar Nonahal Nahr |
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Abstract: (2219 Views) |
the current research Development the Comprehensive Model of Tax Audit Quality in Iran Based on Grounded Theory Approach،and considered as exploratory research and due to the fact that it deals with qualitative data, it is in the category of qualitative research and in terms of results is also in the category of developmental research. In this research, by theoretical sampling and collecting information through interviews with 20 experts in the field of tax auditing in 2020 and then analyzing the information and finally extracting the model and creating a theory in three main stages (open coding, axial coding, selective coding) done. In this study, using the systematic approach of Strauss and Corbin (1998), the tax audit quality model was explained along with its explanatory components, ie causal
In formulating the quality model of tax audit, the potentials of human resources, organizations and taxpayers have been identified as causal conditions that this choice is made in the context of domestic and macroeconomic and political factors, cultural and market factors and the requirements of the stock exchange. Strategies were also categorized into two levels of organization and taxpayers, the most important of which are: the establishment of a comprehensive information system for economic actors, the efficient implementation of electronic automation system, the establishment of a quality control working group of tax audit files that can have short-term and long-term consequences. Including organizational and financial productivity. The results also show that the strategies adopted at all levels of tax audit quality have been appropriate and different according to the existing conditions. In adopting tax audit quality model strategies, some intervening conditions such as inexperience and negligence of tax experts, opportunism of managers, complexity and rapid change of governing laws and regulations, have made the quality of tax audit difficult |
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Full-Text [PDF 586 kb]
(796 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/03/3 | Accepted: 2021/04/7 | Published: 2021/09/1
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