Proposing a Rigorous Tax Audit Procedures in IRAQ
| المصدر: | مجلة الغري للعلوم الاقتصادية والإدارية |
|---|---|
| الناشر: | جامعة الكوفة - كلية الإدارة والاقتصاد |
| المؤلف الرئيسي: | Aziz, Aziz Mohammed (Author) |
| المجلد/العدد: | مج16, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2019
|
| الشهر: | مارس |
| الصفحات: | 73 - 87 |
| ISSN: |
1994-0947 |
| رقم MD: | 1236352 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Tax Audit Procedures | IRS Processes | Taxpayers
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
The concept of tax audit procedures is related to the provisions and use of tax audit by the government tax agencies Internal Revenue Service (IRS) that are collecting tax from companies and individuals who are by law bound to pay tax. The major purpose of this study is to investigate proposing a rigorous tax audit procedures in Iraq. The study generated data from individuals, companies, tax experts and IRS staff through a cross-sectional questionnaire survey approach using drop and pick means of data distribution. The finding from study tested show that factors such as: individuals, companies, tax experts and IRS staff are key factors impacting tax procedures. However, the finding also show that individuals and companies point of view the audit procedure in Iraq lack the Accuracy and Flexibility and take long time to be accomplish. The results are slightly worse from Companies' point of view comparison to Individuals' point of view. The result are slightly worse from companies point of view comparison to individuals. The same finding from tax point of view the audit tax procedure in Iraq lack the accuracy but it's slightly quick and flexible. As expected, from the IRS stuff's point of view the audit tax procedure in Iraq is accurate, quick and flexible which indicated a big problem because of the gap between the IRS staff clients point views. |
|---|---|
| ISSN: |
1994-0947 |
عناصر مشابهة
-
The Effect of Tax Revenues on the Inflation Rate in Iraq for the Period 2004-2020
بواسطة: Al-Saidi, Bashaar Hussein Hamza Abbas منشور: (2022) -
Calculation of Tax Indicators in Iraq for the Period (2004-2019)
بواسطة: Al-Jubouri, Baqer Karji Habib منشور: (2022) -
Strategies for Measuring and Controlling Business Risks and their Role in Improving Audit Quality and Increasing Tax Revenue: Empirical Study in a Companies Listed in the Iraq Stock Exchange
بواسطة: Hassoon, Forat Sattar منشور: (2022) -
Deferred Taxes between Accounting and Fiscal Constraint
بواسطة: Ouarab, Ali منشور: (2020) -
The Effect of Oil Price Fluctuations on Direct Taxes: Analytical Study on Direct Taxes in Iraq 2011-2021
بواسطة: Shweish, Ayman Abdel Aziz منشور: (2022)
