أهمية تبني المصارف الأجنبية في العراق للمعايير الدولية للأدوات المالية في تحقيق عدالة التحاسب الضريبي و انعكاسه على جذب الاستثمار الأجنبي

الملخص EN

This study has facedown the importance of adopting international accounting standards for financial instruments and their impact on the process of taxation to achieve tax justice by the application on a sample of invested foreign banks in the local environment The problem of the study its summarized as follows the tax authority in Iraq doesn't deposal on financial lists of foreign companies, operating in the country which are prepared according to international accounting standards for financial instruments for tax purposes, that resulting to failure in achieving fairness, as well as encourage tax evasion.

To achieve the objective of the study and test the hypothesis, the researchers have chose one of the invested foreign banks in the local environment to determine the impact of international accounting standards for financial instruments in the process of taxation, and achieve fairness of taxation, the results have shown that there is a positive impact in the use of international accounting standards of financial instruments for invested foreign companies in the local environment to achieve fairness in taxation.