التحاسب الضريبي على وفق نظام الضريبة الموحدة : آلية مقترحة للتطبيق في الهيئة العامة للضرائب
Other Title(s)
Settling accounts of tax according to the unified tax a suggested mechanism for application in the general commission for taxes
Joint Authors
عبد الرضا، إيمان شاكر محمد
قيود عبد الكاظم عبد الراضي
Source
Issue
Vol. 12, Issue 41 (31 Dec. 2017), pp.157-169, 13 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2017-12-31
Country of Publication
Iraq
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
Abstract Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform.
Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case.
This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of real estate, as well as taxes on vacant land with other sources of income obtained by the taxpayer in a uniform tax into line "so the majority of modern tax legislation in the countries of the world.
The research on the importance of the introduction of unified tax including features framework simplified procedures and improve the mechanism of action and re-engineering work so that it is capable of "management by mechanization., Where he plays technological advances play a key role in improving the completion of transactions tax by relying on ID Consolidated Per expensive that demonstrates all personal information and its sources of income and standardize procedures for settling accounts tax and this helps in reducing the time, effort and cost of financial authority and the taxpayer and reduce the incidence of tax evasion.
American Psychological Association (APA)
عبد الرضا، إيمان شاكر محمد وقيود عبد الكاظم عبد الراضي. 2017. التحاسب الضريبي على وفق نظام الضريبة الموحدة : آلية مقترحة للتطبيق في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية،مج. 12، ع. 41، ص ص. 157-169.
https://search.emarefa.net/detail/BIM-769197
Modern Language Association (MLA)
عبد الرضا، إيمان شاكر محمد وقيود عبد الكاظم عبد الراضي. التحاسب الضريبي على وفق نظام الضريبة الموحدة : آلية مقترحة للتطبيق في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية مج. 12، ع. 41 (2017)، ص ص. 157-169.
https://search.emarefa.net/detail/BIM-769197
American Medical Association (AMA)
عبد الرضا، إيمان شاكر محمد وقيود عبد الكاظم عبد الراضي. التحاسب الضريبي على وفق نظام الضريبة الموحدة : آلية مقترحة للتطبيق في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية. 2017. مج. 12، ع. 41، ص ص. 157-169.
https://search.emarefa.net/detail/BIM-769197
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 169
Record ID
BIM-769197