Abstract
Until 2001, financial reports were provided by the tax laws in Iran. From 2001 onwards following mandatory enforcement of accounting standards, all economic businesses were required to prepare and submit financial reports in accordance with accounting standards. Considering the difference between objectives of accounting standards and tax laws, the discrepancies between the two standards is natural. This discrepancy will leads to the difference between accounting profit and taxable income. On the other hand, as we know one of the important functions of the profit is its application as a basis for calculating taxes. Therefore, this paper seeks to "evaluation of the factors which cause the discrepances between accounting standards and tax regulations in Iran", thereby will be presented an approach to reduce the existing differences. It seems that if the Audit Organization as the official authority to formulate Accounting Standards and State Tax Organization as official authority to codify Tax Laws and Regulations take measures to increase interaction between the two organizations and settle the existing disputes as far as possible, many of the problems among State Tax Organization, taxpayers and independent auditors will be resolved.
)