Preparation of estimated statement; Financial reporting or tax auditing

January 27, 2021Financial Economics فصلنامه اقتصاد مالیOpen Access

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Key Points

The study aims to determine optimal patterns and rules for preparing estimated tax returns as mandated by Article 97 of the direct tax law.
Expert interviews with 24 tax specialists selecting through snowball sampling.
Identification of 18 key similarities for aligning processes in preparing estimated tax returns.
Categorization of identified aspects using open and axial coding methods.
Six classified dimensions affecting return preparation patterns include: process topic, product, objective, execution responsibility, governing standards, and stakeholders.
Priority ranking of categories indicates their importance in designing effective tax return preparation methods.

Identifies optimal patterns for tax return preparation, suggesting enhanced compliance standards.

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dehaj et al. (2021) studied this question.

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