انموذج الكتروني مقترح لتحسين فاعلية ضريبة الاستقطاع المباشر
Other Title(s)
A proposed electronic model to improve the effectiveness of direct
Joint Authors
Source
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Issue
Vol. 2022, Issue 67 (31 Jan. 2022), pp.208-220, 13 p.
Publisher
Baghdad College of Economic Sciences University
Publication Date
2022-01-31
Country of Publication
Iraq
No. of Pages
13
Main Subjects
Topics
Abstract EN
In this research we seek to study the impact of the use of information technology in tax accounting tax withholding direct, where information technology has become a major and influential on all joints of different life, the General Authority for Taxes relies on manual work (traditional) in most of the work joints Sections of the General Authority for Taxes, which relies on the traditional work at all stages of tax accounting, and the research aims to reach the importance of the use of information technology in the completion of the work of tax accounting tax withholding more efficiently and effort And less time, by proposing an electronic program for application in the direct withholding section / General Tax Authority.
The researcher reached many conclusions, the most important of which is that the direct deduction department lacks the use of information technology components in performing the tasks assigned to the department and relying on manual work (traditional in the procedures of tax accounting and in all sections of the General Authority for Taxes and its branches.
The branches of information technology do not do their work and the transition from manual taxation (traditional) to the use of modern electronic systems because of its profound impact on the completion of tasks with high accuracy and effort and less time and for all types of taxes levied Of the tax structure.
American Psychological Association (APA)
نضال رؤوف أحمد وعواد، سرى رباح. 2022. انموذج الكتروني مقترح لتحسين فاعلية ضريبة الاستقطاع المباشر. مجلة كلية بغداد للعلوم الاقتصادية الجامعة،مج. 2022، ع. 67، ص ص. 208-220.
https://search.emarefa.net/detail/BIM-1399321
Modern Language Association (MLA)
نضال رؤوف أحمد وعواد، سرى رباح. انموذج الكتروني مقترح لتحسين فاعلية ضريبة الاستقطاع المباشر. مجلة كلية بغداد للعلوم الاقتصادية الجامعة ع. 67 (كانون الثاني 2022)، ص ص. 208-220.
https://search.emarefa.net/detail/BIM-1399321
American Medical Association (AMA)
نضال رؤوف أحمد وعواد، سرى رباح. انموذج الكتروني مقترح لتحسين فاعلية ضريبة الاستقطاع المباشر. مجلة كلية بغداد للعلوم الاقتصادية الجامعة. 2022. مج. 2022، ع. 67، ص ص. 208-220.
https://search.emarefa.net/detail/BIM-1399321
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1399321