دور المحاسبة القضائية في رفع كفاءة التحاسب الضريبي في فلسطين : دراسة ميدانية

Abstract EN

This study mainly aimed to identify the role of forensic accounting in raising the efficiency of tax accounting in Palestine, by knowing the role of forensic accounting methods and techniques in raising the efficiency of this accounting.

The resolution using the SPSS statistical package program.

The study concluded with the most important results, the most important of which is that judicial accounting methods are applied to a large extent and techniques to a medium degree, and there is a relationship between judicial accounting methods and techniques and raising the efficiency of tax accounting in the tax departments in the Palestinian Ministry of Finance, and the existence of a role for judicial accounting methods and techniques in raising the efficiency of tax accounting in departments Tax in the Palestinian Ministry of Finance.

The study recommended a number of recommendations, the most important of which is the interest in qualifying accountants working in the field of tax accounting in practicing the methods and techniques of forensic accounting, and holding academic and professional workshops to explain the importance of forensic accounting and training accountants to use its various methods and techniques.