دراسة تحليلية لمشاكل التطبيق العملي للضريبة على الدخل في ضوء معايير المحاسبة المصرية و مقترحات العلاج

الملخص EN

The study aims to achieve some consistency between the Egyptian accounting standards and the provisions of the Income Tax Law by studying the most important accounting and tax problems related to the inconsistency between the Egyptian accounting standards and the provisions of the tax legislation with the development of proposals for their treatment.

The study reached a number of results, The most recent inconsistency between the provisions of the tax legislation and the Egyptian accounting standards, this has been shown by the following : ❖ The tax legislator has recognized Egyptian accounting standards when determining net accounting profit.

However, when the tax is reached, the net accounting profit is adjusted by applying the provisions of the tax legislation.

❖ The tax legislator issued the accounting treatment of the cost of borrowing included in the Egyptian Accounting Standard No.

(14), which was given special treatment in accordance with the provisions of the tax legislation.

He set a set of conditions that must be met together so that the receivable is considered one of the costs of the deduction.

If one of these conditions is provided for in the law, the receivables are not considered to be deductible costs.