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Tax is one of the most major political tools of governments and the most important source of their incomes and costs supplement. The dependency to the oil incomes can be reduced to zero by prevention of tax evasion. For decreasing the dependency to the oil incomes, we are needful to increase the levies in country. The optimized levies and actual taxes not only increase the government's tax incomes but lead to a tax justice. The disclosure of accounting information was notified as one of the most important subjects for researchers from long time ago and the final product is considered as an accounting system. Actually, the final purpose of accounting system is providing information for benefited persons in the form of in and out-organization reports and the complete information disclosure can be an underlie of fiscal justice. This study surveys the relationship between the influences of effective tax rate and the level of financial statements disclosure of accepted companies in Tehran Stock Exchange. In this research, the multi variable regression analysis according to the panel data in order to survey the relationship of effective tax rate with the level of financial statements disclosure during the years of 2011 to 2015. The study sample is included of 94 listed companies in Tehran Stock Exchange for a temporal duration of 5 years. The results show that there is a reverse meaningful relationship between the effective tax rate and the level of mandatory financial statements disclosure; means, as effective tax rate gets higher, the level of mandatory disclosure gets lower and also there isn't any meaningful relationship between effective tax rate and the level of voluntary financial statements disclosure.
2019 •
Companies tend to show higher profits for the motivation to maintain the reputation of the stakeholders. And therefore companies often perform earnings management activities. But on the other hand the company must pay tax on the income earned in the state. With the obligation that companies often do aggressiveness tax by lowering its taxable income with a good tax planning. This study examines and analyzes the relationship between the aggressiveness of the financial reporting and tax aggressiveness. The sample was 29 companies listed in Indonesia Stock Exchange for the years 2011-2015 with a total of 145 observations firm-years. To test this research data using a classical assumption test, multiple linear regression, F test and t test. The results showed that there is no influence between financial reporting aggressiveness against the aggressiveness of the tax but have a positive relationship between the aggressiveness of the financial reporting and tax aggressiveness. This means ta...
International Journal of Applied Economics, Finance and Accounting
Tax Disclosure in Financial Statements: The Case of IndonesiaTax disclosure has long been of concern to the public. Corporations provide tax disclosure as part of their financial reporting, whether on a voluntary or mandatory basis. However, the level of tax disclosure is still problematic due to the secrecy aspect of taxation. This research was undertaken to better understand the effects of tax avoidance, good corporate governance, industry regulation, and participation in tax amnesty on corporate tax disclosure. This research used data from 422 public Indonesian companies that had published financial statements in the year 2019. The data were analysed using multiple linear regression. The results reveal a negative relationship between tax avoidance and tax disclosure, with lower tax avoidance leading to higher tax disclosure; a positive relationship between both good corporate governance and tax amnesty and tax disclosure, with better corporate governance and tax amnesty leading to higher tax disclosure; and a negative relationship between ...
European Journal of Business and Management
Degree of Disclosure and Conservatism in the Annual Financial Statements in Service and Industrial Public Shareholding Companies listed in Amman Stock Exchange2013 •
Journal of Accounting and Taxation
Has tax and accounting relationship come to nothing? An investigation into the decision usefulness of financial information disclosure2020 •
This paper investigates the decision usefulness of financial information disclosure to the Nigeria tax authority in discharging its tax assessment and collection responsibility. The paper is built on the notion that the long relationship and influence of taxation on accounting should in particular promote decision usefulness information to the tax authority. Thirteen tax themes were developed whose reflection was checked in the financial reports of firms in the Nigerian banking industry spanning a period of fifteen years (2004-2018). The data generated were analysed using Decision Usefulness Index and descriptive statistics. The computed overall Decision Usefulness Index of 53.85% shows that financial information disclosure in the industry is not significantly decision useful to the tax authority. Further, an analysis of the separate themes reveals that their reflection in the financial reports could not be traced to the relationship and influence of tax on accounting but other fact...
2020 •
Jurnal Keuangan dan Perbankan
A trade-off between tax reporting and financial reporting aggressiveness based on financial variables2020 •
International Journal of Professional Business Review
The Impact of Tax Legislation on Public Shareholding Companies Tax Disclosure: A Comparative Study Between the Jordanian Tax System and the U.S. Tax System (State of Illinois)Purpose: the purpose of this study is to examine the impact of tax legislation frequency and awareness on tax disclosures in publicly held companies in Jordan and the USA. Theoretical Framework: the study utilizes a theoretical framework that considers the transparency, tax evasion, and availability of financial resources to the companies. The research employs an analysis of peer-reviewed journals and reports to explore the interaction between these variables. Findings: the findings reveal that frequent changes in tax legislation reduce awareness levels but have no significant effect on transparency. Companies tend to prefer minimal disclosures rather than making extensive reports. Controlled policy changes enable companies to adjust their practices and influence the availability of resources. Increased awareness of tax policies enhances corporate understanding, but its impact on transparency is limited unless there is a mandatory requirement. Higher levels of awareness also con...
Research Journal of Finance and Accounting
The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia2014 •
Australasian Accounting, Business and Finance Journal
Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness2017 •
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Las noticias impresas sobre Polonia en la España de la Edad Moderna2021 •
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The Word That Redescribes the World: The Bible and Discipleship2007 •
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Modeling a Diversification Strategy for Iranian Private Multi-Business CompaniesACM Transactions on Design Automation of Electronic Systems
Comparing Platform-aware Control Design Flows for Composable and Predictable TDM-based Execution Platforms2019 •
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Plasmodium falciparum Na+/H+ Exchanger 1 Transporter Is Involved in Reduced Susceptibility to Quinine2009 •
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Le rôle de l’extension dans la solidité et la stabilité de la négociation collective en Europe2016 •
2021 •
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Growing Population of Pakistani Youth: A Ticking Time Bomb or a Demographic Dividend2018 •
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System design of smart solar photovoltaic water pump in Indonesia2019 •
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Mitigating of Salinity Stress and Amelioration Productivity of Potato (Solanum TuberosumL.) Using Soil Conditioners and Foliar Application of Osmoprotectants2020 •
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E-Government Development Digital Economy: Relationship2020 •
2020 •
Knjižnica: revija za področje bibliotekarstva in informacijske znanosti
Fotografije v arhivih, knjižnicah in muzejihAnnual review of pathology
Pathogenesis of Rickettsial Diseases: Pathogenic and Immune Mechanisms of an Endotheliotropic Infection2018 •
Igbo cultural practices: Changing, dying or dead?
Igbo cultural practices: Changing, dying or dead2023 •