آثر فاعلية نظم المعلومات المحاسبية في عملية التحاسب الضريبي : دراسة تطبيقية في الهيئة العامة للضرائب فرع الديوانية

الملخص EN

By effect of the accounting taxes data which provided by this accounting system in companies, as deemed one of informational system unified in any economical unit, due to be these information value for this accounting taxes system, we shall deal in this research the active effect in the general entity of taxes Diwaniyah Branch in order to arrange the accounting data to respond the requirements of the economical unit as mean of the taxes accounting for the chargers, the term of process of a mutual account as concept of taxes and its relation with data systems of accounting as mean and process of accounting fields, and the data systems applying on the taxes accounting, including the systems elements, its aims, parts and its details which similar with other systems by its legalization in taxes accounting process, which represent as beating heart for the taxes system, and given life in other parts, it is the maker of the taxes politic in reality , and the importance of the accounting data including the taxes accounting process, achieve the strict of the data and accounting information , without trust information accounting it is impossible to do taxes accounting process