علل عمده وجود اختلاف ما بين سود ابرازي و سود مشمول ماليات قطعي شده اشخاص حقوقي

The Main Causes of Difference between Reporting Earning and Definite Taxable Income of Legal Entities

درآمدهاي مالياتي دولت از بخش اشخاص حقوقي بيشتر از ساير منابع وصول ماليات است و وصول سريعتر و به موقع ماليات از اين بخش منافع اجتماعي زيادي بهمراه خواهد داشت. بدليل وجود اختلافاتي كه بين سود ابرازي شركت ها و سود مشمول ماليات قطعي شده آن ها وجود دارد وصول ماليات از اين بخش با تاخير صورت مي گيرد، بنابراين رفع اختلافات موجب كاهش زمان وصول اين منابع شده و فوايد اجتماعي و اقتصادي بيشتري بهمراه خواهد داشت. تحقيق حاضر اين عوامل را از دو ديدگاه مودي و مقامات مالياتي بررسي و عوامل عمده اي را كه موجب اين اختلاف مي شوند، شناسايي كرده است. در اين تحقيق، فرضيه اصلي عبارت است از: بين سود مشمول ماليات ابرازي و سود مشمول ماليات قطعي شده اشخاص حقوقي از ديدگاه مقامات مالياتي و موديان مالياتي تفاوت معني داري وجود دارد». از روش هاي كتابخانه اي و ميداني و همچنين از آزمون دو جمله اي و آزمون فريدمن براي اين پژوهش استفاده شده است. طبق بررسي هاي انجام شده اولويت بندي عوامل موثر بر ايجاد اختلاف بين سود ابرازي و سود مشمول ماليات اشخاص حقوقي عبارتند از: فرارهاي مالياتي، اختلاف ما بين اصول حسابداري و قوانين مالياتي، شرايط اقتصادي، حد نصاب هاي مقرر در قوانين مالياتي، تمكين به پراخت ساير قانوني عوارض.

The government’s tax income from the legal entity sector is more than any other sources of tax collection where the fast and on time collection of tax will bring a lot of economic and social benefits. Due to the differences between the artificial reported earnings of the companies and their definite taxable income, tax collection from this sector is done with delay. Therefore elimination of the differences will make the collection time from these sources short and will bring a lot of economic and social benefits. Studying these factors from the viewpoints of the taxpayers and the tax officials, the present study has recognized the main reasons that bring about these differences. The main hypothesis of this research is that there is a meaningful difference between the artificial reported earnings’ tax and that of the definite income of the legal entities from the viewpoints of both the taxpayers and the tax officials. In this study the library method, field of study method, binomial test, Friedman test and two- way ANOVA are used. Based on the conducted research, the prioritization of the effective factors on the differences between the artificial reported earnings and taxable income are as following: tax desertion, the difference between accounting principles and tax regulations, economy conditions, the appointed quorums in tax regulations and condescension to the payment of the other legal tariff .