نقش اطلاعات حسابداری در تسریع فرآیند مالیات‌ستانی ازدیدگاه کارشناسان ارشد مالیاتی

In the iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement and delay in tax payment. the cash basis is used in iranian tax accounting system, but it does not record and report the information related to phases prior to receiving of taxes. this research deals with the role of accounting information related to all steps of tax receiving processes, in the acceleration of this process.in order to achieve this purpose, 250 questionnaires were distributed among the tax experts working in 12 tax departments in the provinces of iran and 209 of the aforementioned questionnaires were collected. the information in the questionnaires was analyzed by using the factor analysis method and the likert spectrum. the research findings show that acceleration of the process of tax receiving is significantly related to the recording and reporting of the information in different steps of the taxation process (prior to and after receiving the taxes). in other words, the aforementioned experts believe that the acquisition of financial information related to all steps of the taxation process in different organizational levels acquired via a matrix accounting system, will accelerate the taxation process and consequently the receiving of tax.