أثر نظم المعلومات في زيادة الإيرادات الضريبية : بحث تطبيقي في الهيئة العامة للضرائب
Other Title(s)
The contribution of information systems to increase tax revenues : an applied research at the general commission of taxes
Joint Authors
الخفاجي، عبيد خيون علي
علي غانم شاكر
Source
Issue
Vol. 12, Issue 38 (31 Mar. 2017), pp.176-192, 17 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2017-03-31
Country of Publication
Iraq
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
Abstract The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources.
The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of practical case studies drawn from the records of the mentioned commission.
The research found a number of results the most important is the existence of a clear effect of tax information systems in increacing tax revenues effect Also, the tax information systems used by the tax authority were not efficient and effective to enabling its staff to determine the incomes of tax payers accurately and objectively and facilitating the process of settling tax accounts.
American Psychological Association (APA)
علي غانم شاكر والخفاجي، عبيد خيون علي. 2017. أثر نظم المعلومات في زيادة الإيرادات الضريبية : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية،مج. 12، ع. 38، ص ص. 176-192.
https://search.emarefa.net/detail/BIM-770658
Modern Language Association (MLA)
علي غانم شاكر والخفاجي، عبيد خيون علي. أثر نظم المعلومات في زيادة الإيرادات الضريبية : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية مج. 12، ع. 38 (2017)، ص ص. 176-192.
https://search.emarefa.net/detail/BIM-770658
American Medical Association (AMA)
علي غانم شاكر والخفاجي، عبيد خيون علي. أثر نظم المعلومات في زيادة الإيرادات الضريبية : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية. 2017. مج. 12، ع. 38، ص ص. 176-192.
https://search.emarefa.net/detail/BIM-770658
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 191-192
Record ID
BIM-770658