مدى ممارسة إدارة الأرباح لدوافع ضريبية من الشركات الفلسطينية من وجهة نظر موظفي ضريبة الدخل في قطاع غزة : دراسة ميدانية

الملخص EN

This study aims to identify the extent of the practice of earnings management for tax motives by Palestinian companies in the Gaza Strip and most commonly used techniques of earnings management and the role of the income tax officials to discover and reduce them.

To achieve this goal, a questionnaire designed and distributed to the population of the study consisting of directors of departments in income tax and employees in the sections of senior financiers and companies and their number is (35) .

The population of the study was limited because of the small size of the community.

) 32) of the questionnaires have been returned.

The questionnaire and test hypotheses have been analyzed by statistical program SPSS.

The most important findings of this study were: there is a practice for the earnings management for tax motives by Palestinian companies in the Gaza strip regardless of ownership type.

And most public shareholding companies practice for the management of profits for motives of tax.

The manipulation in putting loans premiums and benefits on the financial periods, and manipulation in foreign exchange rates in the financial statements is the practice of earnings management techniques commonly used by those companies.

This study recommended to work in order to increase awareness of the accountants for harmful effects that result from the practice of earnings management in general and its practice for motives of tax in particular through training courses for accountants and auditors to establish the rules and etiquette and behavior of the profession.

The authorities in the must work on issuing laws that allow the imposition of material and moral sanctions against companies that practice the management of the profits.

In addition, increasing the capacity of income tax staff in detecting earnings management through specialized training programs.

Important findings of this study were, there is a practice for the earnings management for tax motives by Palestinian companies in the Gaza strip regardless of ownership type