اثر التحدي الاخلاقي للمحاسبة الابداعية في تحديد الدخل الخاضع للضريبة : دراسة تطبيقية في الهيئة العامة للضرائب في العراق == The Effect of Ethical Challenge For Creative Accounting In Determining Taxable Income Applied Study In The General Commission For Taxes In Iraq
Author name:
علاء فريد عبد الاحد يوسف بطو
Supervisor name:
ماهر موسى العبيدي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T159 - p.pdf
Abstract:
Taxes become as an important financial tool which finance the state's Budget.Taxpayer should be comply in political Taxes process to lead the state to achieve economical , social , political , and financial goals. moreover Accountants and Auditors whose responsible for Taxpayer accounts should reflect the real financial position and profits & losses account when their preparation the financial statement for determining taxable income.Accounting as a system reflect the real company's transactions and the facts depend on the ethical science , so the accounting should be related to ethical science , far away from variance. But the appearance of creative Accounting in eightieth lead the concerneds take care for it's practicing specially those which not reflect the real image of Creative concept , because it's represents a big challenge to accounting through accountant practicing whose using their knowledge in accounting roles to bias in the financial statement to avoid or reduce the tax burden of companies.In order to solve the Creative Accounting problems the researcher determine eight hypotheses trying through it to limited the variables which can be limited those practicing , reaching to the financial statement which reflects the reality and justices of company activities to fixing the taxable income which reflect the level of compliance , consciousness , tax culture , and the ethical values of taxpayer. The study consists of five chapters , ending with the conclusions , and recommendations to come over this problem
