مساهمة الجهات الساندة في زيادة الحصيلة الضريبية : بحث تطبيقي على عينة من الجهات الساندة في القطاع الصحي للمدة (1998-2008)
Other Title(s)
The contribution of the tax authorities to increase the tax revenues : an applied research on a sample of the supporting bodies in the health sector for the period 1998-2008
Joint Authors
هيثم عبد الخالق إسماعيل
كفاء عبد الكريم شاكر
Source
Issue
Vol. 13, Issue 42 (31 Mar. 2018), pp.213-230, 18 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2018-03-31
Country of Publication
Iraq
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Public Health
Topics
Abstract EN
the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.
The research data have been collected from some supportive entities to the tax work of the health sector through the statistics of their registered taxpayers as well as, the statistics of the taxpayers that are registered at the GCT to observe the difference between those statistics.
The research is based on a primary hypothesis that suggests that there is a strong relationship between the effectiveness ofthe role of the supportive entities and the expansion in the determination of the tax bases of the taxpayers, and in turn, increasing the collected tax revenue.
In general, the results indicated that there is a weakness in the response of the supportive entities of the tax work and consequently weak cooperation with GCT.
This matter has negatively reflected on the process of obtaining information that contributes in determining the tax base of the taxpayers and a reduction in tax revenue.
American Psychological Association (APA)
هيثم عبد الخالق إسماعيل وكفاء عبد الكريم شاكر. 2018. مساهمة الجهات الساندة في زيادة الحصيلة الضريبية : بحث تطبيقي على عينة من الجهات الساندة في القطاع الصحي للمدة (1998-2008). مجلة دراسات محاسبية و مالية،مج. 13، ع. 42، ص ص. 213-230.
https://search.emarefa.net/detail/BIM-834753
Modern Language Association (MLA)
هيثم عبد الخالق إسماعيل وكفاء عبد الكريم شاكر. مساهمة الجهات الساندة في زيادة الحصيلة الضريبية : بحث تطبيقي على عينة من الجهات الساندة في القطاع الصحي للمدة (1998-2008). مجلة دراسات محاسبية و مالية مج. 13، ع. 42 (2018)، ص ص. 213-230.
https://search.emarefa.net/detail/BIM-834753
American Medical Association (AMA)
هيثم عبد الخالق إسماعيل وكفاء عبد الكريم شاكر. مساهمة الجهات الساندة في زيادة الحصيلة الضريبية : بحث تطبيقي على عينة من الجهات الساندة في القطاع الصحي للمدة (1998-2008). مجلة دراسات محاسبية و مالية. 2018. مج. 13، ع. 42، ص ص. 213-230.
https://search.emarefa.net/detail/BIM-834753
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 229-230
Record ID
BIM-834753