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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Autores principales:	Mohammad Namaz i(Ph.D, ICPA, CMA), Hassan Esmaeilpour
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	international financial reporting standards (ifrs) tax evasion tax avoidance ifrs in iran structural equation Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/bb075c4f22034c87a7f218f09b24dda5
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spelling	oai:doaj.org-article:bb075c4f22034c87a7f218f09b24dda52021-11-04T19:55:28ZImpacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance2008-89142476-292X10.22103/jak.2020.14271.3013https://doaj.org/article/bb075c4f22034c87a7f218f09b24dda52020-04-01T00:00:00Zhttps://jak.uk.ac.ir/article_2509_3df3cd704dd14abde463a9fa26fbf0be.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: 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 (INTA). Method: The impacts of IFRS on tax evasion and tax avoidance were obtained through a questionnaire on a five-option Likert scale. The designed questionnaire was distributed among 334 members of ICPA and INTA, of which 184 were suitable for use in this study. Structural equation method (SEM) was used to investigate the effects of specific variables, and partial least squares (PLS) approach was used to analyze the model. Results: Findings indicated IFRS has significant negative effect on the prevention of tax evasion, and significant positive effect on the prevention of tax avoidance. The impact of satisfaction of taxpayers, as a moderator in the above relationships is not significant. Acceptance of IFRS has significant positive effect on increasing the reliability of financial statements. Increasing the reliability of financial statements, as an intermediary variable, is not significant for tax evasion, but is significant for tax avoidance. Conclusion: IFRS has important application in understanding tax evasion and tax avoidance, but to be more acceptable, its restrictions must be identified and resolved.Mohammad Namaz i(Ph.D, ICPA, CMA)Hassan EsmaeilpourShahid Bahonar University of Kermanarticleinternational financial reporting standards (ifrs)tax evasiontax avoidanceifrs in iranstructural equationAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 11, Iss 1, Pp 1-33 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	international financial reporting standards (ifrs) tax evasion tax avoidance ifrs in iran structural equation Accounting. Bookkeeping HF5601-5689
spellingShingle	international financial reporting standards (ifrs) tax evasion tax avoidance ifrs in iran structural equation Accounting. Bookkeeping HF5601-5689 Mohammad Namaz i(Ph.D, ICPA, CMA) Hassan Esmaeilpour Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
description	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 (INTA). Method: The impacts of IFRS on tax evasion and tax avoidance were obtained through a questionnaire on a five-option Likert scale. The designed questionnaire was distributed among 334 members of ICPA and INTA, of which 184 were suitable for use in this study. Structural equation method (SEM) was used to investigate the effects of specific variables, and partial least squares (PLS) approach was used to analyze the model. Results: Findings indicated IFRS has significant negative effect on the prevention of tax evasion, and significant positive effect on the prevention of tax avoidance. The impact of satisfaction of taxpayers, as a moderator in the above relationships is not significant. Acceptance of IFRS has significant positive effect on increasing the reliability of financial statements. Increasing the reliability of financial statements, as an intermediary variable, is not significant for tax evasion, but is significant for tax avoidance. Conclusion: IFRS has important application in understanding tax evasion and tax avoidance, but to be more acceptable, its restrictions must be identified and resolved.
format	article
author	Mohammad Namaz i(Ph.D, ICPA, CMA) Hassan Esmaeilpour
author_facet	Mohammad Namaz i(Ph.D, ICPA, CMA) Hassan Esmaeilpour
author_sort	Mohammad Namaz i(Ph.D, ICPA, CMA)
title	Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
title_short	Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
title_full	Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
title_fullStr	Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
title_full_unstemmed	Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
title_sort	impacts of international financial reporting standards (ifrs) on tax evasion and tax avoidance
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/bb075c4f22034c87a7f218f09b24dda5
work_keys_str_mv	AT mohammadnamaziphdicpacma impactsofinternationalfinancialreportingstandardsifrsontaxevasionandtaxavoidance AT hassanesmaeilpour impactsofinternationalfinancialreportingstandardsifrsontaxevasionandtaxavoidance
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Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance

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