نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران
2 استاد، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران
3 دانشیار، گروه حسابداری ، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران
چکیده
مطابق دیدگاه اطلاعاتی، کارکرد اصلی حسابداری، ارائه اطلاعات و درنتیجه کاهش عدم اطمینان است. براین‌اساس، محیط اطلاعات داخلی باکیفیت، به‌دلیل تسهیل هماهنگ‌سازی طرح‌ریزی مالیاتی بین بخش‌های مختلف شرکت و ارائه مستندات به مقامات مالیاتی، ریسک نکول مالیات ابرازی توسط ممیزان مالیاتی را کاهش می‌دهد. هدف این پژوهش، بررسی تاثیر کیفیت محیط اطلاعات داخلی بر کاهش ریسک مالیاتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. برای این منظور تفاوت مالیات قطعی با ابرازی شرکت‌ها به‌واسطه عدم اطمینان نسبت به تایید مالیات ابرازی، به‌عنوان ریسک مالیاتی درنظر گرفته شده است. یافته‌های پژوهش بااستفاده از اطلاعات 136 شرکت طی سال‌های 1387تا1394 نشان می‌دهد که عدم اطمینان محیطی، ریسک مالیاتی را افزایش می‌دهد. همچنین کیفیت سود، دقت برآورد سود، کیفیت و شفافیت گزارشگری مالی ریسک مالیاتی را کاهش می‌دهد. کیفیت راهبری شرکتی نیز به‌عنوان مکانیزم نظارتی محیط داخلی بر کاهش ریسک مالیاتی موثر است. این‌یافته‌ها بیانگر اهمیت شرایط محیطی، فرایند اندازه‌گیری، گزارشگری مالی و نظارت داخلی بر ریسک مالیاتی می‌باشد. ازطرفی، در شرکت‌های با نرخ موثر مالیات کمتر، ریسک مالیاتی بالاتر است. همچنین محافظه‌کاری و بازده دارایی‌ها تاثیری بر ریسک مالیاتی ندارد. افزون براین، در شرکت‌های بزرگ‌تر ریسک مالیاتی بیشتر بوده و اهرم مالی نیز ریسک مالیاتی را افزایش می‌دهد. یافته‌های این پژوهش شواهد جدیدی درباره اثرگذاری کیفیت محیط اطلاعات داخلی بر پیامدهای طرح‌ریزی مالیاتی فراهم می‌نماید. این یافته‌ها می‌تواند در ارزیابی ریسک مالیاتی شرکت‌ها براساس کیفیت محیط اطلاعات داخلی مفید باشد.
کلیدواژه‌ها
عنوان مقاله [English]
The Importance of the Internal Information Environment Quality for Tax Risk Reduction
نویسندگان [English]
- MohammadAli Sari 1
- Hossien Etemadi 2
- Sahar Sepasi 3
چکیده [English]
According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken as a tax risk. The results show that environmental uncertainty increases tax risk. Moreover, income quality, income forecasting accuracy, and financial reporting quality and transparency reduce tax risk. Corporate governance quality, is also effective for tax risk reduction. These findings highlight the importance of environmental conditions, measurement process, financial reporting and internal monitoring for tax risk reduction. On the other hand, based on the research findings, companies with lower tax rates have higher tax risks; but conservatism and asset returns don’t make sense for tax risk. Moreover, tax risk is higher in larger companies, and financial leverage, also, increases tax risk. The findings provide new evidence of the IIEQ impact on the corporate tax planning. These findings can be useful in assessing corporate tax risk based on its IIEQ.
کلیدواژه‌ها [English]
- Unreliability
- Tax planning
- Tax avoidance
- Effective tax rate (ETR)
- Management
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