مساهمة مخرجات النظام المحاسبي المالي في تعزيز الرقابة الجبائية و محاربة التهرب الضريبي : حالة تطبيقية لمؤسسة اقتصادية

Abstract EN

The purpose of this study is to emphasize the quality of the financial accounting system's output and its importance in accounting investigation, as well as the extent to which tax administrators officials benefit from the information contained in the financial statements and relied on it during the investigation for the purpose of tax assessment and collection, which allows them to identify irregularities in accounting records, and thus discover and reduce tax evasion.

In order to achieve the purpose of the study, we analyzed and studied the tax records of an institution that was subject to an accounting investigation.

Where it was found that the institution violated the tax law and evaded its tax obligations, which necessitated a re-settlement of the tax result for each period that was subject to an accounting investigation, and determine the new amount of various dues and taxes.

As the total amount due to the institution to be paid as a result of its tax evasion exceeded three thousand million dinars.