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|a eng
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| 044 |
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|b العراق
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| 100 |
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|9 660637
|a Aziz, Aziz Mohammed
|e Author
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| 245 |
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|a Proposing a Rigorous Tax Audit Procedures in IRAQ
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| 260 |
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|b جامعة الكوفة - كلية الإدارة والاقتصاد
|c 2019
|g مارس
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| 300 |
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|a 73 - 87
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| 336 |
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|a بحوث ومقالات
|b Article
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|b 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.
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| 653 |
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|a السياسات المالية
|a الإدارة الضريبية
|a الاقتصاد العراقي
|a التنمية المستدامة
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| 692 |
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|b Tax Audit Procedures
|b IRS Processes
|b Taxpayers
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| 773 |
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|4 الاقتصاد
|6 Economics
|c 004
|e Al Gharee For Economics and Administration Sciences
|f Maǧallaẗ al-ġabī
|l 001
|m مج16, ع1
|o 1149
|s مجلة الغري للعلوم الاقتصادية والإدارية
|v 016
|x 1994-0947
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| 856 |
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|u 1149-016-001-004.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1236352
|d 1236352
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