نسبة الخطأ في القوائم المالية المصادق عليها و انعكاسها على المتحصلات الضريبية دراسة حالة

Abstract EN

This research aims to study the percentage of errors in financial statements which submitted to General Authority for Taxes، and the extent of tax man percentage believe of tax authority personal for accepting statements for purposes tax accounting.This subject had discussed by the research from theoretical framework.

Cases studied from records of companies department in General Authority of Taxes، Basra branch were studied.

The researcher concludes and gives recommendations that increase confidence of financial statements and its adaptation to tax accounting.