Model of Sustainable Tax Development Practices under Information Environment by Total Interpretive/Structural Model (TISM)

Document Type : Original Article

Authors

1 PhD Candidate, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.

2 Associate Prof., Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.

3 Assistante Prof., Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.

Abstract

The dynamics of corporate information environments are seen as a basis for managerial decision-making such as sustainable tax development, which can reduce agency costs and promote market-level information symmetry across regulatory bodies. The purpose of this research is presenting a Model of Sustainable Tax Development Functions under the Information Environment of Tehran Stock Exchange Companies. In this research-based on qualitative and quantitative methodology, Initially, 13 tax professionals who were also active at the university level, Participated in the Meta-synthesis and the Delphi section to validate the research components and indicators among the 11 approved studies, Delphi analysis used to identify the theoretical adequacy of the component and the set of indices. In the quantitative section, 28 CEO of the stock exchange companies who were selected through an available sampling method selected randomly and used matrix questionnaires to stratify the identified indices in a range of the most influential indices. To the least effective indicators. The results in qualitative Analysis indicate the existence of three main components in the form of the final indicators based on theoretical adequacy and in the quantitative section, it was found that the indicators, greater dynamics of the value of the company based on tax transparency (C1) as an indicator of external information environment functions and increased The level of disclosure of economic performance in line with the GRI standard (C9) and the strategic balance between tax minimization and corporate value (C10) as an indicator of the component of internal information environment functions most strongly as a consequence of sustainable tax development under corporate information environment conditions for stock companies. Tehran Stock Exchange. These results show that the development of sustainable tax functions under corporate information environment conditions can also help to improve the effectiveness of corporate internal operations, regardless of the positive effects on the competitive and market levels.

Keywords

References

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Iranian Journal of Finance
Volume 4, Issue 4
2020
Pages 1-27

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History

  • Receive Date: 03 October 2020
  • Accept Date: 19 December 2020

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