Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan

One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the sta...

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Bibliographic Details
Main Authors: hosein zareian, forogh Heyrani, Mahmoud Moeinadin
Format: Article
Language:English
Published: Payame Noor University 2020-02-01
Series:حسابداری دولتی
Subjects:
Online Access:http://gaa.journals.pnu.ac.ir/article_7162_f26169ecc45ca674ae518a7b93973aa7.pdf