Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan)

Abstract

Subject and Purpose of the Article: In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to reduce the tax dispute and timely collection of taxes.Research Method: The research data has been collected through the databases of the Tax Affairs Organization and referring to the taxpayers' tax files. The statistical population of the study includes those Legal entities of South Khorasan that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities. Screening method was used to select the sample and 162 companies were selected as the final sample by applying the mentioned conditions.Research Findings: Tax disputes, due to “non-compliance with the rules of writing of legal offices”‌‌, “‌‌lack of evidence of reported expenses”‌‌ and “‌‌inconsistency of accounting standards with tax laws”‌‌, respectively, more than other factors, cause the correction of diagnostic tax.Conclusion, Originality and its Contribution to the Knowledge: Utilizing the results of this research provides the basis for reducing the disputes in the tax litigation system and ultimately the correct identification and timely collection of tax revenues.

Keywords

• tax dispute
• tax adjustment
• tax litigation
• diagnostic tax