ارائه چارچوبی برای حسابداری مالیات بر درآمد در ایران

1-Introduction
Financial accounting refers to the principles of recognition and measurement that the company uses in preparing its annual reports, i.e., determining the accounting profit and loss of the period. In contrast, tax accounting refers to the set of recognition and measurement rules that a company uses in preparing its tax return, that is, in determining the taxable profit (or tax loss) of the period. These rules are set by the tax authorities and determine the income tax paid by the company. Differences in tax laws and accounting rules cause the pre-tax profit in the financial statements to be different from the taxable profit under the tax law. Differences between taxable profit and profit before accounting tax can be divided into two general categories: permanent differences and temporary differences. Permanent differences are items of income, expense, or profit and loss that are reported for accounting purposes but are never included in the calculation of taxable profit. Temporary differences arise when the tax base of an asset or liability is different from its carrying amount in the financial statements. In other words, temporary differences can be seen as components of accounting profit that are included in the calculation of taxable profit but in a different period from the period recognized for financial reporting. Income tax allocation is the result of the same difference in the reflection of an income or expense item in the financial statements against the tax return. Different allocation approaches along with justifications for each approach are examined in this study. The issue of allocation is one of the most important issues of the last 70 years of accounting.
 
2- Research Questions
The main question of this research is: What is the appropriate framework for income tax accounting in Iran?
 
3- Methods
From the perspective of purpose, the present study is on the one hand, in the category of descriptive research and on the other hand, in the group of exploratory research. One of the most common research strategies is survey, which is also of this type. In terms of implementation outcome, this research is an applied research, because it is an attempt to answer one (or more) problems in the real world. Also, in order to collect data and according to the nature of the question ahead, a questionnaire tool has been used. In the present study, in order to answer the main research question regarding the appropriate income tax accounting framework in Iran, the electronic questionnaire - and face-to-face questionnaire in very limited cases - has been used. In order to design a questionnaire in this study, the researcher first studied valid texts in the field of income tax accounting methods to get acquainted with the various methods, the strengths and weaknesses of each of them and the views of critics and supporters of each approach. Then, based on the research literature and the opinion of accounting experts, questionnaire items have been compiled. The resulting questionnaire includes introduction, contextual variables (such as age, gender, level of education, specialization and work experience), and three separate sections on statements related to the main research topic. The first part of the statements contains 30 items to measure the respondents' views on the allocation or non-allocation of income tax, in which the respondents must express their views in a five-point Likert scale from strongly agree to strongly disagree. The second part of the statements includes 46 items to measure the respondents' views on income tax accounting approaches from various aspects (such as comprehensive allocation versus partial allocation, net tax approach, balance sheet approach versus profit and loss approach), which is similar to the first part. It is possible to provide answers in the form of a five-point Likert scale from strongly agree to strongly disagree. It is worth noting that in order to reduce the respondents' bias, the propositions related to different approaches have not been separated from each other. Also, some propositions are designed in such a way that it is possible to derive a hybrid approach. The third section of the statements contains 13 items to gauge respondents' views on the presentation and disclosure of income tax information in the financial statements. In order to collect questionnaire data, more than 220 questionnaires were distributed electronically and 8 questionnaires were distributed in person, of which, a total of 52 questionnaires were received.
 
4- Results
The results show that the allocation approach (versus the non-allocation approach), comprehensive allocation approaches, and balance sheet approaches (versus partial allocation and income approaches) to the first and second and eleventh categories of disclosure in the third area (disclosure) were confirmed.
 
5- Discussion and Conclusion
Comparison of the results of this study with international standards shows that the creation of combined approaches, the use of different tax rates for items that are first reflected in the tax return and then financial statements and vice versa, disclosures, and agreement with the reduction of transfer tax items, are one of the cases that is different from the international financial reporting standards (International Accounting Standard No. 12) and shows the opinion of domestic experts and can be a guide for the standardization body in setting a new standard or making amendments to the standard.
 
Keywords: Income Tax Accounting, Tax Allocation, Tax Measurement, Tax Disclosure