أثر توحيد المعايير الضريبية الدولية على إرساء مبادئ الحوكمة الضريبية و التقليل من التهرب الضريبي

الملخص EN

The evolution of international accounting standards has led to many secondary impacts in most countries of the world, including those based on accounting, the most prominent of which is the impact on the tax system, which is essentially accounting results to define the tax base of companies.

Most countries seek to adopt international tax standards to mitigate tax evasion and apply the principles of fiscal governance.

Our study highlights this issue by addressing several axes, to mention mainly: o The difference between accounting and tax profit.

o The rationale for international tax standards.

o The effect of taking tax accounting standards.

o International efforts to standardize tax standards.

o The impact of the harmonization of international tax standards on the establishment of the principles of governance and attempt try to reduce the process of tax evasion.