دور المعيار المحاسبي الدولي 12 في تحسين الإيرادات الضريبية من الاستثمارات الأجنبية و انعكاسة على الموازنة العامة للدولة

الملخص EN

Multi-national companies wishing to invest and international investors need to know the tax system prevailing in the countries wishing to invest in them as well as obtain the advantages of these countries for the success of their investments and here emerged the role of consolidation in the calculation of the tax on the basis of international standards are adopted to avoid differences in tax accounting between these companies and Countries that wish to invest in it and the best example of this note that the calculation of taxable income in Iraq depends on accounting rules and local standards, while investment companies rely mainly on international standards in the sense In order to overcome this dispute in the business and to attract these companies for the purpose of investment and facilitate the process of tax accounting, the local rules and standards adopted in Iraq should be adapted to international standards or completely departing and the use of international standards, especially IAS 12 on income taxes for the purpose of calculating taxable income Uniformly for all investment companies operating in Iraq and this helps greatly in improving tax revenues from foreign investments and its impact on the state budget through increasing tax revenues and through it was reached A number of conclusions are: 1.

IAS 12 Income Taxes was established for the purpose of consolidating tax accounting on income and addressing differences between accounting income and taxable income.2.

The adoption of the International Accounting Standard 12 will attract foreign investments, which will be positively reflected on the approved taxes as a source of funding for the general budget of the Iraqi state.