Investigation of Iranian Tax Audit Deficiencies and Challenges: Case Study from Iranian Audit Firms and Institutions Perspective

Abstract

Tax gathering as one of the government tasks is highly affected by financial reporting such that tax affairs organization in charge of tax collection considers financial reports based on rules and regulations in order to tax recognition in the form of survey groups and claims tax from economic units. In this research, we practiced administrative problems related to article 272 direct tax regulations (DTR) from auditing institutes perspective to offer proper strategies for providing a reasonable executing basis of these two fields. On the other hand after analyzing statistic results, we conclude that clarifying tax rules, observing accounting standards, compiling audit &tax standards, and fully performing the article 272 of direct tax regulations play an important role in the tax audit improvement and can reduce challenges and problems facing tax audit.