مؤشرات تقييم تنوع النظم المحاسبية الضريبية الدولية : دراسة ميدانية

الملخص EN

The research provides development for the concept of international tax systems to suit the variables and developments that direct the tax business environment not at the local level, to assess the diversity between tax accounting systems without limiting only the legal and legislative side, but also taking into account the role of the accounting side, The aim of the research is to define considerations through which to assess diversity Among the international tax accounting systems in other ways without limiting it to the legal and legislative side, while taking the views of the parties involved in dealing with the tax system through conducting a field study of the Egyptian tax systems in the light of these considerations.

Research to consider compatibility between tax accounting systems is the beginning of overcoming distortions of the local tax system from the occurrence of double taxation or tax evasion or a lack of tax accounting information, tax accounting procedures and the complexity of tax compliance by the tax administration, thus preparing it to standardize procedures in a scientific, practical framework, The research recommended observance The tax accounting side in developing international tax systems as an agreement point among all international tax systems.