Document Type : Original Research

Authors

• Haider Rabiei ¹
• ّFarid Boutorabi ²

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

² Entrepreneur and Senior Consultant in Business and Modern Economic Strategies.

Abstract

Tax accounting, as the connecting link between financial reporting standards and legal requirements, plays a key role in economic transparency and the management of tax risks. The main objective of this study is a pathological analysis of taxpayers’ substantive and formal errors in the preparation of tax returns, and to identify the behavioral and systemic drivers affecting tax compliance. This paper employs an analytical approach to examine challenges such as income concealment, failure to document operating expenses, neglect of legal exemption capacities, and the strategic consequences of delays in submitting tax returns.
The research findings indicate that a significant portion of tax distortions stems from regulatory complexity, weaknesses in internal control structures, and the mismatch between accounting data and government electronic systems. Furthermore, the results suggest that with the transition to intelligent tax systems and the implementation of platforms such as the “Taxpayer System” (Moadian System), the probability of detecting discrepancies has increased significantly, and traditional reporting approaches are no longer sufficient to meet the needs of financial discipline. From a behavioral perspective, the study emphasizes that the combination of professional ethics of accountants and the increased probability of error detection is the most effective strategy for improving voluntary compliance. Finally, the implementation of integrated accounting systems, the utilization of forensic accounting expertise in complex cases, and continuous training for financial staff are proposed as strategic solutions to reduce tax risks and prevent the imposition of non-forgivable penalties.

Keywords

• Tax Accounting
• Tax Return
• Tax Compliance
• Tax Evasion
• Reporting Risk Management
• Taxpayer System (Moadian System)
• Forensic Accounting
• Tax Ethics

Main Subjects

• Accounting
• Audit
• Financial Management
• Financial Engineering
• Interdisciplinary with Accounting