Futures Study of the Drivers Affecting the Implementation of the Income Tax Accounting Standard

Abstract

This study aimed to identify, analyze, and prioritize the key drivers shaping the future implementation of the income tax accounting standard, with particular emphasis on Iranian Accounting Standard No. 35. This applied, exploratory study was conducted using a futures studies approach. The participants comprised 18 experts in accounting, auditing, and taxation, including certified public accountants, senior financial managers of listed companies, and university professors of accounting, who were selected through judgmental purposive sampling. Data were collected in 2025 through documentary analysis, expert interviews, and the Delphi method. Following the screening process, 35 drivers were identified and classified into six dimensions: legal, political, technological, economic, organizational, and social. The relationships among the drivers were incorporated into a 35×35 Matrix of Potential Direct Influences, considering a 10-year time horizon. MICMAC software was employed to assess the direct and indirect influence, dependence, and structural positions of the identified drivers. The structural analysis indicated that the system governing the implementation of the income tax accounting standard was dynamic, highly interconnected, and relatively unstable. The most influential direct drivers were changes in governments, tax pressure on companies, increased costs of standard implementation, stability of tax laws and regulations, acceptance of deferred tax accounting in tax audits, and political intervention in the formulation and enforcement of reporting requirements. Regarding indirect effects, the highest-ranking drivers were increased implementation costs, managers’ attitudes toward financial transparency and tax disclosure, tax pressure on companies, changes in governments, accountants’ professional knowledge and skills, and anti-corruption and administrative transparency policies. These findings demonstrate that political, economic, legal, organizational, and professional factors jointly shape the future implementation of the standard. The effective and sustainable implementation of Accounting Standard No. 35 depends not only on technical accounting requirements but also on political and regulatory stability, manageable compliance costs, acceptance of deferred tax accounting by tax authorities, managerial support for transparency, and the professional competence of accountants. Accordingly, coordinated policies should focus on regulatory stability, reduced implementation costs, professional training, administrative transparency, and closer alignment between financial reporting and tax auditing practices.