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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Bibliographic Details
Main Authors: Mohammad Namaz i(Ph.D, ICPA, CMA), Hassan Esmaeilpour
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2020
Subjects:
Online Access:https://doaj.org/article/bb075c4f22034c87a7f218f09b24dda5
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