نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The main purpose of financial reporting is to help all stakeholders of the company to make decisions, and the basis for making decisions regarding taxes due to companies is the profit from their business activities. Since the preparation of financial statements is the responsibility of management, management may manage profits for various reasons, including tax incentives. In this study, we intend to present a corporate tax model based on the quality of financial reporting. The present study was conducted in a quantitative manner, with a descriptive survey method, for a parametric sample. The statistical population of this study included 152 accounting, auditing, tax and finance experts and all those who are somehow involved in accounting and tax affairs. This data was collected by a questionnaire. The validity of this questionnaire was confirmed due to its use in similar organizations, and the reliability of this questionnaire was measured by Cronbach's alpha coefficient. In order to investigate the main objective of the study, the corporate tax model based on the quality of financial reporting has been examined from four different aspects: explanatory tax component, causal conditions of tax components, conditions underlying effective tax components, and intervening conditions of effective tax components. The results of the study showed that the explanatory tax component, causal conditions of tax components, conditions underlying effective tax components, and intervening conditions of effective tax components all have an effect on the quality of financial reporting.