تأثير اقتصاد المعرفة في الفحص الضريبي : دراسة استطلاعية لآراء عينة من مراقبي الحسابات
Other Title(s)
Impact of the knowledge economy in the tax examination survey study of a simple of auditors views in the general commission of tax
Author
Source
Issue
Vol. 10, Issue 30 (31 Mar. 2015), pp.223-255, 33 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2015-03-31
Country of Publication
Iraq
No. of Pages
33
Main Subjects
Financial and Accounting Sciences
Abstract EN
The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of tax examination which affects the performance of its work.
This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a means for collecting data from the research sample which is about (62) auditors their responses have been analysed using the percentages and weighted arithmetic mean .The main conclusions of the research that there is extremely effect of knowledge economy through using advanced and effective technology in the General Commission for taxes to develop the function of tax examination.
American Psychological Association (APA)
الشرع، إيمان حسين داود. 2015. تأثير اقتصاد المعرفة في الفحص الضريبي : دراسة استطلاعية لآراء عينة من مراقبي الحسابات. مجلة دراسات محاسبية و مالية،مج. 10، ع. 30، ص ص. 223-255.
https://search.emarefa.net/detail/BIM-756377
Modern Language Association (MLA)
الشرع، إيمان حسين داود. تأثير اقتصاد المعرفة في الفحص الضريبي : دراسة استطلاعية لآراء عينة من مراقبي الحسابات. مجلة دراسات محاسبية و مالية مج. 10، ع. 30 (2015)، ص ص. 223-255.
https://search.emarefa.net/detail/BIM-756377
American Medical Association (AMA)
الشرع، إيمان حسين داود. تأثير اقتصاد المعرفة في الفحص الضريبي : دراسة استطلاعية لآراء عينة من مراقبي الحسابات. مجلة دراسات محاسبية و مالية. 2015. مج. 10، ع. 30، ص ص. 223-255.
https://search.emarefa.net/detail/BIM-756377
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 253-255
Record ID
BIM-756377