مدى تأثر نظام التحاسب الضريبي في العراق بالمحاسبة الإبداعية : دراسة تطبيقية

الملخص EN

The main objective of the study to know the extent to which effect of a Taxation system because of the procedures, methods and policies adopted by creative accounting, and to verify that it was adopting a set of variables adopted and the independent variables to determine the relationship and the link between creative accounting and tax income and profitability ratios (return on assets (ROA) and return on equity (ROE) and net profit on sales (NOS)) using financial information for companies listed on the Iraq Stock Exchange.

The research includes three sections, the first section represent the presentation of research and explanation of the methodology, while the second section to clarify the theoretical concepts used in the research as a the taxation system and to clarify the relationship between accounting and tax and then the concept and methods of creative accounting, and how to adopt these methods in the avoidance and tax evasion, and finally that the third section represent the applied test hypotheses and analyze the results.