Investigating the Relationship between Value Added Taxation and Qualitative Specifications of Accounting Information In Corporations of Accepted in Tehran Stock Exchange

Abstract

One of the most effective methods to perform law for added value taxation is to investigate and audit companies and guilds including law, in this study has been tested the Relationship between Value Added Taxation and Qualitative Specifications of Accounting Information in Listed Companies in Tehran Stock Exchange. For this reason, relationship between value added tax with pertinent specifications (on time, predicator, feedback value) comparability (stability, synchronization) reliable (neutral, honesty, superiority, completeness, caution in accounting information) were studied. As for theoretical literature and researches, the hypothesis to discuss dependent variable (VAT) with dependent variables (on time, predicator, value of feedback) comparability (stability, synchronization) neutral, preferable, caution in accounting information were compiled and the relation was tested. The results showed relationship of VAT with each of dependent variables as separately and indicated and confirmed 95%.