أهمية اعتماد الرقابة الإدارية في زيادة كفاءة الفحص الضريبي : بحث تطبيقي في الهيئة العامة للضرائب

Other Title(s)

The impact of managerial control to increase the efficiency of the tax view : an applied research in the general commission of taxes

Joint Authors

نضال رؤوف أحمد
علوان، بدور فاضل

Source

مجلة دراسات محاسبية و مالية

Issue

Vol. 12, Issue 39 (30 Jun. 2017), pp.126-143, 18 p.

Publisher

University of Baghdad Post Graduate Institute for Accounting and Finance Studies

Publication Date

2017-06-30

Country of Publication

Iraq

No. of Pages

18

Main Subjects

Economics & Business Administration
Financial and Accounting Sciences

Topics

Abstract EN

The research tried to show the importance of Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of the work of the tax examination and it is an application leads to the discovery of errors during the examination process, the research aims to shed It highlights the importance of the adoption of the administrative control of the tax examination procedure measures as they represent an episode of the administrative process, which seeks to make sure that work is going on according to the goals set loops, and was based on research at the head of the hypothesis that ((there is a correlation statistically significant differences between the administrative control and improved efficiency tax view )).

American Psychological Association (APA)

علوان، بدور فاضل ونضال رؤوف أحمد. 2017. أهمية اعتماد الرقابة الإدارية في زيادة كفاءة الفحص الضريبي : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية،مج. 12، ع. 39، ص ص. 126-143.
https://search.emarefa.net/detail/BIM-756867

Modern Language Association (MLA)

علوان، بدور فاضل ونضال رؤوف أحمد. أهمية اعتماد الرقابة الإدارية في زيادة كفاءة الفحص الضريبي : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية مج. 12، ع. 39 (حزيران 2017)، ص ص. 126-143.
https://search.emarefa.net/detail/BIM-756867

American Medical Association (AMA)

علوان، بدور فاضل ونضال رؤوف أحمد. أهمية اعتماد الرقابة الإدارية في زيادة كفاءة الفحص الضريبي : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية. 2017. مج. 12، ع. 39، ص ص. 126-143.
https://search.emarefa.net/detail/BIM-756867

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية : ص. 140-143

Record ID

BIM-756867