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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Payame Noor University
2020-02-01
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Series: | حسابداری دولتی |
Subjects: | |
Online Access: | http://gaa.journals.pnu.ac.ir/article_7162_f26169ecc45ca674ae518a7b93973aa7.pdf |