Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion

Rabiei, Haider; Sohrabi, Maryam; Zamani, Fatemeh

Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion

Document Type : Original Research

Authors

Haider Rabiei ¹

Maryam Sohrabi ² ^¶

Fatemeh Zamani ³

¹ Visiting Professor at the University of Tehran and financial, economic and investment strategies consultant

² university of tehran

³ B.Sc. in Banking Management, Faculty of Management, Kharazmi University.

Abstract

Tax evasion, as one of the fundamental challenges in economic systems, leads to a reduction in government revenues and disruption of social justice. The aim of this research is to explain the role and position of tax accounting as a key tool in clarifying financial activities and reducing incentives for tax evasion. Using a descriptive-analytical method, this study demonstrates that tax accounting limits the scope for financial concealment through accurate transaction recording, tax risk management, and alignment of activities with relevant laws. The findings indicate that the presence of expert tax accountants, the utilization of smart accounting systems, and the enhancement of transparency in the banking system have a significant impact on identifying tax bases and preventing income concealment. Finally, strategies such as developing professional training, integrating databases, and employing forensic accounting are proposed to strengthen the supervisory role of tax accounting.

Keywords

Tax Accounting

Tax Evasion

Tax Compliance

Financial Transparency

Tax Justice

Subjects