أثر اختلال التوازن المالي على التحاسب الضريبي في عقود المقاولات طويلة الآجل : (دراسة تطبيقية)‎

الملخص EN

The study aimed to identify the effect of the imbalance in the financial balance on tax accounting in long-term contracts, and to identify the nature of the financial balance and its role in raising the value of the company.

The researcher studied the effect of the imbalance in financial balance on tax accounting by collecting the data of the applied study through the questionnaire distributed to 71 sample of accountants and auditors i The study found that the achievement of financial balance in companies is built to find a combination between the financing property and the borrower in the capital structure and achieve a set of advantages, the most important of which is the low cost of capital and maximize the return on owners' rights.

The study also found that the increase in the value of companies when the increase in borrowing due to high tax savings and low borrowing costs and this resulted in low cost of financing property