انعكاسات تبني المعايير الدولية للإبلاغ المالي على كفاءة الأنظمة الضريبية : قراءة قياسية تقييمية للتجربة العربية مع IFRS خلال الفترة 2009 م-2020م

الملخص EN

The study aimed at revealing the nature of the statistical relationship between the efficiency of the Arab tax systems and the quality of the Arabic reporting environment after the adoption of international standards for financial reporting.

In order to analyze the relationship, two main aspects were studied: Effect of taxation on incentives to invest ETII, Total tax rate % profits TTRP, By using the Eviews program to study three main models: Pooled Regression Model, Fixed Effect Model, Random Effect Model, The results showed a long-term dynamic relationship between the quality of the Arab financial reporting environment and the efficiency of tax systems, therefore the study recommends further reforms in the Arab financial reporting environment in order to achieve further tax benefits in the future