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Evaluation of the data affecting the acquisition of tax revenues with multiple linear regression approach
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Mahdi Gharib1   , Roya Darabi2 , Mohsen Hamidian3 |
1- PhD student in Accounting, Islamic Azad University, South Branch, Tehran, Iran.
2- Professor of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran. , royadarabi@iau.ac.ir
3- Assistant Professor of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran |
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Abstract: (53 Views) |
In the era marked by the profound digital transformation of economies around the world, Iran is a clear example of a country that is on the four paths of tax evolution. The country's tax policies are undergoing significant changes to adapt to the growing digital economy, therefore, in this study, we use the statistical data research method with the multiple linear regression approach to obtain tax revenues. In this study, at first, by examining the number of 398 companies that have sent electronic invoices in the years 1399 to 1401, by examining the significant relationships between the variables of sales, profit, cost, exemptions, tax exemptions and other variables. A bit called the type of registration and activity with definite and estimated taxes, which through Pearson and ANOVA statistical tests, resulted in a significant relationship between all independent and dependent variables, and finally two linear regression models. It has been expressed and calculated in determining and forecasting the tax revenue according to Article 105 and 106 of the Direct Taxes Law. The result of this research can be used in the design of the risk of tax avoidance and the rate of tax return of taxpayers for the country's tax organization. be used
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Article number: 16 |
| Keywords: definitive tax, estimated tax, multiple linear regression |
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Full-Text [PDF 1121 kb]
(21 Downloads)
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Article type: Research |
Subject:
General
Received: 2024/12/5 | Accepted: 2025/02/22 | Published: 2025/10/2
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