أهمية تحقيق عدالة التحاسب الضريبي في جذب الاستثمارات الأجنبية
Other Title(s)
The importance of achieving fair tax accounting in attracting foreign Investments
Joint Authors
قنبر، ميس مشتاق عبد الائمة
بكر إبراهيم محمود
Source
Issue
Vol. 12, Issue 40 (30 Sep. 2017), pp.159-183, 25 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2017-09-30
Country of Publication
Iraq
No. of Pages
25
Main Subjects
Abstract EN
Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives: 1.
Definition of the concept of justice for settlements taxation.
2.
To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
3.
To determine the impact of the adoption of international accounting standards in attracting foreign investment.
They are summed up the problem of the study in the light of the nature of the problem and questions associated with not to adopt the tax authority in Iraq to the financial lists the foreign companies working in the country and the stomach in accordance with international accounting standards for the purposes of tax for settlements which leads to achieving equitable tax for settlements as well as the promotion of tax evasion.
To achieve the objective of the study and testing of the premise was the selection of one of the foreign banks investing in the local environment to know the impact of international accounting standards in the process for settlements taxation and achieve justice for settlements taxation and the results that the presence of a positive impact for the use of international accounting standards for foreign companies investing in the local environment.
American Psychological Association (APA)
قنبر، ميس مشتاق عبد الائمة وبكر إبراهيم محمود. 2017. أهمية تحقيق عدالة التحاسب الضريبي في جذب الاستثمارات الأجنبية. مجلة دراسات محاسبية و مالية،مج. 12، ع. 40، ص ص. 159-183.
https://search.emarefa.net/detail/BIM-794000
Modern Language Association (MLA)
قنبر، ميس مشتاق عبد الائمة وبكر إبراهيم محمود. أهمية تحقيق عدالة التحاسب الضريبي في جذب الاستثمارات الأجنبية. مجلة دراسات محاسبية و مالية مج. 12، ع. 40 (2017)، ص ص. 159-183.
https://search.emarefa.net/detail/BIM-794000
American Medical Association (AMA)
قنبر، ميس مشتاق عبد الائمة وبكر إبراهيم محمود. أهمية تحقيق عدالة التحاسب الضريبي في جذب الاستثمارات الأجنبية. مجلة دراسات محاسبية و مالية. 2017. مج. 12، ع. 40، ص ص. 159-183.
https://search.emarefa.net/detail/BIM-794000
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 182-183
Record ID
BIM-794000