المعوقات المؤثرة على الإصلاح الضريبي في العراق : بحث تطبيقي في الهيئة العامة للضرائب
Other Title(s)
The obstacles affecting the tax reform in Iraq : applied research in the general authority for taxation
Author
Source
Issue
Vol. 13, Issue 44 (30 Sep. 2018), pp.154-166, 13 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2018-09-30
Country of Publication
Iraq
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program.
Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.
The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical.
The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the necessary reforms.
The most important recommendations reached by the research are to divide the tax reform programs into stages the state budget
American Psychological Association (APA)
الراوي، عروبة معين عايش. 2018. المعوقات المؤثرة على الإصلاح الضريبي في العراق : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية،مج. 13، ع. 44، ص ص. 154-166.
https://search.emarefa.net/detail/BIM-852963
Modern Language Association (MLA)
الراوي، عروبة معين عايش. المعوقات المؤثرة على الإصلاح الضريبي في العراق : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية مج. 13، ع. 44 (2018)، ص ص. 154-166.
https://search.emarefa.net/detail/BIM-852963
American Medical Association (AMA)
الراوي، عروبة معين عايش. المعوقات المؤثرة على الإصلاح الضريبي في العراق : بحث تطبيقي في الهيئة العامة للضرائب. مجلة دراسات محاسبية و مالية. 2018. مج. 13، ع. 44، ص ص. 154-166.
https://search.emarefa.net/detail/BIM-852963
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 165-166
Record ID
BIM-852963