دور الضوابط السنوية في تحقيق عدالة التحاسب الضريبي في مجال ضريبة الدخل : بحث تطبيقي في الهيئة العامة للضرائب
Other Title(s)
The annual regulations role in achieving justice in tax accountig in the field of income tax : applied research in the general commission of taxes
Joint Authors
العبودي، رباب مطشر رزاق
الزبيدي، حمزة فائق وهيب
Source
Issue
Vol. 9, Issue 26 (31 Mar. 2014), pp.57-73, 17 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2014-03-31
Country of Publication
Iraq
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Abstract EN
The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but Also how to get taxes and show justice in application of taxation law .
In spite of the comptroller’s agreement to the financial bills prepared by the taxpayer but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .
The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority , the methods of collecting taxes are surely applicated in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies.
American Psychological Association (APA)
الزبيدي، حمزة فائق وهيب والعبودي، رباب مطشر رزاق. 2014. دور الضوابط السنوية في تحقيق عدالة التحاسب الضريبي في مجال ضريبة الدخل : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية،مج. 9، ع. 26، ص ص. 57-73.
https://search.emarefa.net/detail/BIM-574865
Modern Language Association (MLA)
الزبيدي، حمزة فائق وهيب والعبودي، رباب مطشر رزاق. دور الضوابط السنوية في تحقيق عدالة التحاسب الضريبي في مجال ضريبة الدخل : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية مج. 9، ع. 26 (آذار 2014)، ص ص. 57-73.
https://search.emarefa.net/detail/BIM-574865
American Medical Association (AMA)
الزبيدي، حمزة فائق وهيب والعبودي، رباب مطشر رزاق. دور الضوابط السنوية في تحقيق عدالة التحاسب الضريبي في مجال ضريبة الدخل : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية. 2014. مج. 9، ع. 26، ص ص. 57-73.
https://search.emarefa.net/detail/BIM-574865
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 71-73
Record ID
BIM-574865