أثر آليات حوكمة الشركات في ترشيد قرارات التحاسب الضريبي : دراسة ميدانية ديوان الضرائب

الملخص EN

This study dealt with the impact of corporate governance mechanisms in rationalizing tax accounting decisions.

The problem of study can be summed up in the following question: do the mechanisms of corporate governance have effective role in rationalization of taxation accounting decisions.

The study followed the descriptive analytical, and the field study methods using the questionnaire.

The study most important results indicated that the mechanisms of corporate governance have been instrumental in rationalizing tax accounting decisions, especially when adhering to high standards of ethical and professional behavior.

Furthermore, the corporate governance mechanisms contribute in supporting the independence of auditors, which contributed to the quality of auditing.

The study recommended the activation of corporate governance mechanisms in a proper manner to include strict adherence to the standards of ethical and professional behavior, laws, policies, and rules necessary to achieve the goals of tax accounting, as well as the establishment of special departments to follow up the application and activation of the culture of governance, and to clarify and address the deviations associated as a result of not adherence to it.