ممارسة التحفظ المحاسبي و أثره على التكاليف الضريبية في الشركات الفلسطينية

الملخص EN

This study aims to identify the tax costs in Palestinian companies, through knowing the role of practicing accounting conservatism and its impact on the amount of tax incurred, tax planning and deferred taxes in palestinian companies.

a total of 100 questionnaires were distributed and 72 were recovered among income tax employees and auditors.

the findings of the study indicate that there is a relationship between practicing accounting conservatism and the income tax in palestinian companies, as the accounting conservatism limits the possibility of overestimating or underestimating the assets.

the findings also indicate that if the accounting reservation is not used, it leads to manipulation of the financial statements by reducing the amount of your gross income that is subject to taxes.

the study recommended the need to focus on accounting conservatism when preparing financial statements of palestinian companies due to its importance for financial statements users.