أساليب الاحتيال في المحاسبة و دورها في تحديد الوعاء الضريبي للدخول النوعية : دراسة تطبيقية

الملخص EN

This study aimed to identify the methods of accounting fraud in terms of: their concept, motives, and negative effects on determining the tax base for specific incomes that provide financial statements by virtue of Libyan law.

It also aimed to show the most important procedures that the Libyan tax examiner should apply to reduce these negative effects.

The opinions of a random sample of (70) recipients were surveyed and only (47) questionnaires were returned.

The opinions were about issues of specific tax auditors at the Tax Authority in the Western Region.

These opinions were gathered from the faculty members in the faculties of economics / accounting department at the universities (Al-Zawiya and Sabratha).

The most important of the study are: there are many reasons or motives that encourages financiers to practice accounting fraud, such as: tax evasion, and the presence of a significant impact of accounting fraud methods on determining the tax base of income.

This leads to a weak tax proceeds and consequently the state’s inability to implement its public policies.

The study sample members agreed that the tests applied by the Libyan tax examiner limit the effects of the practice of fraudulent methods of accounting on determining the tax base for quality income.

Accordingly, there is a need for laws, legislation and penal sanctions to limit the use of fraudulent methods in accounting.

It is also recommended to adopt the examination on methods of analysis and careful examination in order to assist in the process of early detection of fraud methods, and to determine the real taxable net profit.

There is also a need for working to increase training and qualification opportunities, and spreading professional awareness for tax examiners and financiers through various media, to introduce the tax and its importance to the taxpayer and the state alike.