فهرست نشریات علمی دسترسی آزاد ایران

Tax avoidance is a critical challenge facing tax and accounting systems globally, as it undermines financial transparency, reduces investment efficiency, and weakens corporate competitiveness. This study aims to explore the role of accounting standards in influencing the motivations and opportunities for tax avoidance. Initially, various motivations for tax avoidance—such as ambition, rewards, fear, power, competence, attitudes, creativity, and others—were identified and grouped into three analytical levels. Subsequently, the study analyzed the opportunities for tax avoidance, including the impact of accounting standards in reducing incentives, improving investment efficiency, maintaining future cash flows, lowering capital costs, manipulating profits, and enhancing competitive advantage, across four levels.The research focuses on the year 2024 and is based on expert input from members of accounting standards-setting committees, senior managers and supervisors of the Audit Organization, and tax professionals with high academic and practical qualifications. Using a structured analysis, the study reveals that effective accounting standards play a vital role in reducing both the motivations and the opportunities for tax avoidance by increasing financial transparency and limiting earnings management practices.Moreover, the findings suggest that tax policies based on strong oversight and the implementation of modern accounting technologies can significantly decrease tax violations and contribute to the financial health and sustainability of companies. As a result, the study presents a conceptual model that clarifies the relationship between accounting standards and tax avoidance, offering practical recommendations for managers, policymakers, and future researchers to enhance tax compliance and economic performance.