Investigating the Relationship between the Lack of Verification Processes in Tax Declarations with Different Types of Industries (Case Study: LTU)

Document Type : Original Article

Authors

1 Assistant Professor of Kharazmi University, Department of Management, Tehran, Iran.

2 Assistant Professor, Department of Humanities, Shahed University, Department of, Tehran, Iran.

3 Assistant Professor of public management, Department of Public Management, North Tehran Branch, Islamic Azad University, Tehran, Iran.

4 Ph.D in Economics, Department of Economics, Urmia University & Master Auditor, Iranian National Tax Administration Organization (LTU), Tehran, Iran.

5 M.A. in Management and Master Auditor, Iranian National Tax Administration Organization (LTU), Tehran, Iran.

Abstract

Abstract
The stage of obtaining declarations from taxpayers is common in all modern tax systems of the world and is considered one of the most important and main stages in the tax collection section. At this stage, the major part of the tax comes under the scope of collection, and for this reason, planning and social welfare and reducing the cost of tax collection will also be the consequences of such a system. Naturally, such a system cannot be achieved unless the tax system is equipped to a level in terms of information aristocracy that will accurately track all financial transactions. A powerful tax system should have the ability to complete the real tax declaration of the taxpayer in a systematic way and without the slightest deviation with the taxpayer's financial circulation, submit the tax declaration to the taxpayers on time and submit the tax in full at the declaration stage. This subject will provide the means to achieve tax justice. One of the most important problems in the tax affairs organization is related to the design of the declaration in such a way that it fully implements the verification process. The purpose of this research is to identify the relationship between the lacks of verification processes in the tax declaration with different types of industries in the LTU taxpayers. This research, which is of analytical-causal type, is based on the analysis of panel data and has been considered by selecting 3625 companies in a 5-year time and analysis of the results, from SPSS23 and Eviews9 software were used. The results showed that among the investigated variables related to 13 different types of industries, the variables of wholesale, financial, estate and health industries are significant and this significance is only for the variable of the financial industry directly and inversely for other industries.

Keywords

References

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Public Sector Economics Studies
Volume 2, Issue 1
May 2023
Pages 19-36

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History

  • Receive Date: 13 April 2023
  • Revise Date: 14 May 2023
  • Accept Date: 27 May 2023

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