إطار مقترح لمعالجة المشكلات المحاسبية و الضريبية للتكاليف الناتجة عن الانبعاثات البيئية

Abstract EN

This study aimed to develop a proposed framework to treat accounting and tax problems of costs resulting from environmental emissions and to determine the difference between the accounting treatment of the tax treatment of costs resulting from environmental emissions and its impact on the gap between accounting profit and tax profit.

In order to achieve this goal, the researcher relied on theoretical rooting through the inductive method of books, references, and Arab and foreign studies, and then conducting a field study by designing a survey list of tax examiners in the tax authority, employees of financial departments and cost departments in Egyptian organizations and establishments, In the field of study to benefit from the academic and theoretical experience in the subject of the study.

The sample included 92 members of the study community who showed a willingness to participate in answering the questionnaire.

The study concluded that there is a significant correlation between the accounting problems treatment faced by management and the accurate measurement of costs resulting from environmental emissions and there is a significant correlation between the difference in tax treatment of the costs resulting from environmental emissions and the gap between the accounting profit and the tax profit.

The study recommended following the Techniques in the survey list to treat the problems of accounting measurement for the costs resulting from environmental emissions, as well as the tax and accounting treatment of these costs, which proved to be effective and important from the point of view of the research sample.