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Analytic assessment of effects of enacting clause No. 272 of direct tax regulations on tax incomes in the general tax office of Yazd

Mahdi Zare Bidoki, Abolfazl Dareh Zereshki


Today, governments are using tax as an important pillar in resource allocation, occupation, Reasonable criteria of price stability, international accounts balance and finally rational and proper distribution of incomes. Despite the tax is the most important necessity of survival in every government and country, it has always been caused conflict between taxpayers and tax officials. This research theoretically is looking for answer to this question that “is the tax system released from pressure of annual audited accounts of all persons by tax staff without decreasing in tax revenues and with satisfaction, trust, and protection of taxpayers’ law?” In this regard, the matter 272 of the direct taxation law that was prepared by the Society of CPAs, and was approved in 02/06/2002, by Ministry of Economic Affairs and Finance, for the tax audit reports, is used as a liberation solution for cited pressure. So, the purpose of this research is implementing that strategy. The results showed that the matter 272 of the direct taxation law is not caused by increasing tax revenues meaning that the first hypothesis was declined, although the second hypothesis was confirmed by three groups but the third hypothesis had been confirmed only by tax staff and Society CPAs and was declined by finance managers.


tax, Taxable income, tax audit, the matter 272 of the direct taxation law

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