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الرئيسية > Developing the Tax Accounting...>الوصف

Developing the Tax Accounting Mechanism and its Impact on Increasing Tax Receipts: An Analytical Study in the General Authority for Taxation, Al-Diwaniyah Branch

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Naser, Anwer Abbas (Author)
المجلد/العدد: مج24, ع1
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2022
الصفحات: 260 - 272
ISSN: 1816-9171
رقم MD: 1269329
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة الضريبية | الرقابة المالية | العراق
رابط المحتوى:

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المستخلص: The research aims to understand the concept of tax, and familiarity with the tax accounting system, its elements, and procedures, and clarifying the significant role of developing tax accounting methods in increasing the tax resource. The tax accounting system used and applied in the tax administration is the prime structure and the main stone for imposing and collecting tax. As the correctness of the accounting procedures and processes carried out by the taxpayer and the extent to which his data represent the reality of the financial position and the quality of his tax inputs and the absence of a case of tax non-compliance with taxpayers depends. As a result of the importance of this system, it is necessary to work on developing its methods and methods, because any system is not free from shortcomings in some aspects, and therefore the research aims to identify the concept of tax and to identify the tax accounting system, its mechanisms and procedures, and to clarify the great role of developing methods of tax accounting In increasing tax receipts. The research reached a number of conclusions, the most important of which is that the tax accounting procedures followed by the General Tax Authority still suffer from a lack of development in its own methods of accounting, especially with regard to the assessment and collection of tax from taxpayers. As it currently relies on the classical methods of tax accounting with the prolongation of time for the taxpayer and the small number of transactions completed by the assessor, and in light of the above conclusions. In addition, the research reached a number of recommendations, the most important of which is the need for the tax authority to adopt modern means and methods when Conducting the tax accounting process with the taxpayers to ensure the speed of completion and accuracy of the calculation and raise the efficiency of the work of the tax administration.
ISSN: 1816-9171

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