Document Type : Original Article

Authors

• Isaac Behshour ¹
• rohollah sedighi ¹
• javad shekarkhah ¹
• vajhollah ghorbanizadeh ²

¹ allame

² ALLAME

Abstract

The income tax accounting standard is one of the most important‌The most approved accounting standards are required in Iran since 2019 ‌It is valid. The purpose of this research is to identify the consequences of the implementation of this standard‌ beTo write this review article Texts Related to income tax accounting, including articles, books and projects ‌researches of standard setting institutions have been used. In order to identify the consequences of the implementation of the income tax accounting standard, the qualitative method of thematic analysis has been used. Found‌ indicates that the most important consequences of the implementation of the income tax accounting standard in Iran include earning management, big bath, tax avoidance, company market valuation‌and weakening the power ‌The prediction of the company's performance.This article,A review of the literature Income tax accounting standardPresentation and different viewsparticle for direct objectdiscusses. alsoIdentify the consequences of the implementation of the income tax accounting standard in Iran and finally,Suggestions Practical Presentationmay‌ to do.The results of this research enrich the research literature income tax accounting standard‌be and Its results can be used Auditing Organization, Taxation Organization and Stock Exchange Organization of the country.

Keywords

• income tax standard consequences
• earnings management
• tax avoidance
• thematic analysis