أهمية الإفصاح المحاسبي في تحديد الدخل الخاضع للضريبة بطريقة التقدير الذاتي

Abstract EN

Accounting disclosure is the general framework of accounting information.

It is an important principle in the preparation of the financial statements, as it is the fundamental basis on which generally accepted accounting principles are accepted.

This statement calls for the disclosure of all information that helps users of this information to decide whether they are within the unit The research problem is based on the idea that insufficient information in the financial statements of companies subject to income tax leads to the non-adoption of these lists in the estimation of income, etc.

The study concluded that financial information useful in determining taxable income should be disclosed.