Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
Objective: This study aims to examine the impacts of International Financial Reporting Standards (IFRS) on tax evasion and tax avoidance in Iran by referring to the professional accounting and tax opinion of the Iranian Certified Public Accountants (ICPA) and Iranian National Tax Administration (INT...
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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2020
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| Accès en ligne: | https://doaj.org/article/bb075c4f22034c87a7f218f09b24dda5 |
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