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ممارسة التحفظ المحاسبي و أثره على التكاليف الضريبية في الشركات الفلسطينية
Other Title(s)
Practicing accounting conservatism and its impact on tax costs in Palestinian companies
Author
Source
مجلة دراسات الاقتصاد و الأعمال
Issue
Vol. 8, Issue 1 (30 Jun. 2021), pp.136-158, 23 p.
Publisher
Misurata University Faculty of Economics and Political Science
Publication Date
2021-06-30
Country of Publication
Libya
No. of Pages
23
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aims to identify the tax costs in Palestinian companies, through knowing the role of practicing accounting conservatism and its impact on the amount of tax incurred, tax planning and deferred taxes in palestinian companies.
a total of 100 questionnaires were distributed and 72 were recovered among income tax employees and auditors.
the findings of the study indicate that there is a relationship between practicing accounting conservatism and the income tax in palestinian companies, as the accounting conservatism limits the possibility of overestimating or underestimating the assets.
the findings also indicate that if the accounting reservation is not used, it leads to manipulation of the financial statements by reducing the amount of your gross income that is subject to taxes.
the study recommended the need to focus on accounting conservatism when preparing financial statements of palestinian companies due to its importance for financial statements users.
American Psychological Association (APA)
العمور، سالم عميرة. 2021. ممارسة التحفظ المحاسبي و أثره على التكاليف الضريبية في الشركات الفلسطينية. مجلة دراسات الاقتصاد و الأعمال،مج. 8، ع. 1، ص ص. 136-158.
https://search.emarefa.net/detail/BIM-1419308
Modern Language Association (MLA)
العمور، سالم عميرة. ممارسة التحفظ المحاسبي و أثره على التكاليف الضريبية في الشركات الفلسطينية. مجلة دراسات الاقتصاد و الأعمال مج. 8، ع. 1 (حزيران 2021)، ص ص. 136-158.
https://search.emarefa.net/detail/BIM-1419308
American Medical Association (AMA)
العمور، سالم عميرة. ممارسة التحفظ المحاسبي و أثره على التكاليف الضريبية في الشركات الفلسطينية. مجلة دراسات الاقتصاد و الأعمال. 2021. مج. 8، ع. 1، ص ص. 136-158.
https://search.emarefa.net/detail/BIM-1419308
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 156-158
Record ID
BIM-1419308