Review the challeng e‌implementation of the tax accounting standard with the method of theme analysis

Document Type : Research Paper

Authors

1 allame tabatabaee

2 allame

10.22051/jaasci.2024.47219.1856

Abstract

Purpose: Income tax accounting standard, one of the complex ‌The most approved accounting standards are mandatory in Iran since 2019. The purpose of this research is to identify the challenge‌implementation of this standard‌.
Method: To write this review articleTexts Related to income tax accounting, including articles, books and projects‌researches of standard setting institutions have been used. In order to identify the challenge‌In the implementation of the income tax accounting standard, the qualitative method of theme analysis has been used.
Results: found‌ indicates that the most important challenge‌ related to the implementation of income tax accounting standards in Iran, including costs ‌implementation, impracticality, inconsistency with accounting theoretical concepts, inconsistency with the accounting system, income manipulation and unwanted consequences of the implementation of this standard.‌
Conclusion:This article is a review of the literature Income tax accounting standard presents and discusses different perspectives over time. Also identify to Challenge‌ the implementation of income tax accounting standards in Iran and finally, Suggestions Practical Presentationmay‌to do.
Contribution :The findings of this research enrich the research literatureIncome tax accounting standard‌be and Its results can be used Auditing Organization, Taxation Organization and Stock Exchange Organization.

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History

  • Receive Date: 16 May 2024
  • Revise Date: 06 November 2024
  • Accept Date: 18 July 2024

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