البحث — المستودع الرقمي العراقي

نتائج البحث: 2 من أصل 2

دور ضريبة الدخل والتضخم في تقييم الاسهم العادية : دراسة تحليلية في عدد من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية The Role of Inflation And Income Tax In The Stock Valuation An Analytical Study In A Number of Industrial Shareholding Companies Listed In The Iraq Stock Exchange

اسم المؤلف: علي محمد حسن الكشوان

اسم المشرف: محمد علي ابراهيم العامري

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة الضريبية

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: This study examines the role of inflation and income tax in the stock valuation of industrial shareholding companies listed in the Iraq Stock Exchange for the years (2009 - 2013).in the evaluation of stocks under the influence of the joint stock companies' inflation. To determine the extent of the disparity between the nominal value of shares before and after tax, as well as between the real value of the shares after deducting inflation before and after tax in the case of zero growth.The study depended on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletins issued by the Central Bank of Iraq, Where the study sample included five industrial companies to study the necessary data were available.Results of the study showed that inflation has a greater role in the assessment of stocks than the tax. The hypothesis which says the tax's role is bigger than the differentiation of evaluation of nominal shares for the real share of inflation, has been rejected.The study concluded to a set of abstracts in which, the corporate income tax has a role in increasing the risk of systemic coefficient, which in turn led to an increase in the cost of financing (discount rate), and this was contrary to the opinion of (summers.1981) resulting in a decrease in the value of common stock. Except for one company in which its beta coefficient appeared negative because of the rates of return achieved for the company don't agree with the rates of return achieved for the market portfolio. The results also showed that inflation has a greater role in the differentiation of stocks evaluation than the tax through the results that have emerged for companies in the study case was standard is the nominal value per share before tax. Also, the study found that the rate of inflation was instrumental in reducing the cost of funding considerably before tax as the cost of financing is negative and this was reflected on the stock value as a negative. Also, the study found that the rate of inflation was greater than the tax on profit per share of real nominal pre - tax. And the study found many recommendations, the corporate attention to inflation and supporting financial statements with an extension shows the impact of inflation.The usage of borrowed f in an efficient way in the financial structure of the company in order to receive tax savings, because the cost of funding the borrower is less than the cost of financing property. As well as corporate attention to beta (B) do not approach the more systemic risk required rate of return increased and then decreased stock value. Also stated in the recommendations on the General Commission for taxes to reconsider the fixed tax rate on corporate income and replacing it with a progressive tax, applying the principle of Justice and equality.

اثر المقدرة الجوهرية الضريبية في تكاليف الامتثال : بحث تطبيقي في عينة من الشركات المساهمة The Impact of Tax Core Competency in compliance costs An Applied Research in a Sample of Joint - stock Companies

اسم المؤلف: ابتهال علي جاسم الطويل

اسم المشرف: محمد علي العامري

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة الضريبية

الدرجة: ماجستير

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: جرى في هذا البحث تحليل ومناقشة موضوع" اثر المقدرة الجوهرية الضريبية في تكاليف الامتثال" بحث تطبيقي في عينة من الشركات المساهمة، ولذلك فانها تعد محاولة لاثارة اهتمامهم بموضوع مدى تاثير المقدرة الجوهرية الضريبية في تكاليف الامتثال، وهو ما يدعو الى ضرورة الخوض التجريبي لبحث العلاقة بينها. لقد انطلق البحث من مشكلة معبر عنها بعدد من التساؤلات التطبيقية والفكرية، استهدف من الاجابة عنها استجلاء الفلسفة النظرية والدلالات الفكرية للمتغيرين. ولتوضيح العلاقة بين متغيرات البحث, تم صياغة عدد من الفرضيات كاجابات تخمينية مؤقتة عن مشكلة البحث, وقد جرى اعتماد الاستبانة كاداة لجمع البيانات وتحليلها, فضلا عن المقابلات الشخصية والرجوع للسجلات المالية الخاصة بمجتمع البحث. ولتحليل بيانات البحث تم استخدام الحزمة الاحصائية للعلوم الاجتماعية (Statistical Package for Social Science, SPSS), ومن اهم الادوات الاحصائية التي تم استخدامها في التحليل هي(الانحراف المعياري والانحدار الخطي البسيط والنسبة المئوية والتكرارات والوسط الحسابي والفا كرونباخ واختبارF واختبارT) للوصول الى النتائج. وتوصل البحث الى وجود ارتباطا معنويا سلبيا بين المقدرة الجوهرية الضريبية وتكاليف الامتثال. وكذلك ضعف اهتمام المنظمات عينة البحث بالمقدرة الجوهرية الضريبية رغم تاثيرها في تخفيض تكاليف الامتثال، وايضا توصل البحث بعدم وجود خدمات ضريبية حقيقة تقدمها الادارة الضريبية مما جعل اغلب المنظمات تستعين بالمستشارين والخبراء للحصول على المعلومات والتوجيهات لاستكمال اجراءات الضريبة مما ساهمت في رفع تكاليف الامتثال. بالمقابل تم تقديم توصيات تتماشى وواقع الاستنتاجات | his research has been in the analysis and discussion of the topic of "The impact of Tax Core Competency in compliance costs" An applied research in a sample of joint - stocks Companies. Therefore, these subjects were considered as an attempt to stir up their interest in the subject of the effect of tax core competency in compliance costs, which calls for the need to examine the relationship between them. The research steams from a problem expressed by a number of practical and intellectual questions, the aim to answer them is to clarify the theoretical philosophy and intellectual implications of the two variables examined in the research, In order to clarify the relationship between variables of the research, a number of hypotheses were formulated as temporary speculative answers to the research problem. A questionnaire was used as a tool for data collection and its analysis, as well as personal interviews and financial records of the research sample. For the purpose of analyzing the research data the statistical package for social science, SPSS . The most important tools used in the statistical analysis are : (standard deviation, and simple linear regression, percentages, frequencies, arithmetic mean, Cronbach's alpha, F - test, T - Test). The research found a weakness Sample search organizations, Tax Core Competency, despite its impact on reducing the costs of compliance, and also research found a lack of the fact of tax services provided by tax administration, the most of the organizations had hired services consultants and experts for information and guidance to complete the tax measures, which have contributed to increasing compliance costs. Conversely recommendations were made in line with the reality of conclusions