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العقوبات الضريبية واثرها في موثوقية القوائم المالية المقدمة الى السلطة الضريبية : بحث تطبيقي في عينة من ملفات الشركاث العراقية المحدودة == Taxation sanctions and its effects in the credibility of financial lists submitted to the taxation authority in enhancing confidence and credibility of the financial statements presented to the tax Administration (An applied research in a sample from the

Author name: باسم فاضل خضير القريشي
Supervisor name: احسان شمران الياسري
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

دور الضريبة الانتقائية على السلع الضارة في الحصيلة الضريبية : بحث تطبيقي في الهيئة العامة للضرائب == The Role of Selective Tax on Harmful Goods in Tax Revenue Applied Research in the General Commission of Taxes

Author name: عمر حسام عباس الصراف
Supervisor name: سالم عواد هادي الزوبعي
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

نظام المدفوعات الالكتروني ودوره في عملية التحصيل الضريبي : بحث تطبيقي في الهيئة العامة للضرائب == Electronic Payment System and its Impact on the Tax Collection Process (An applied research in the General Authority for Taxation and the Central Bank of Iraq

Author name: علي رعد صبحي
Supervisor name: وفاء عبد الامير حسن
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

دور التخطيط المالي لمواجهة عجز الموازنة في ظل شروط صندوق النقد الدولي : بحث تطبيقي في وزارة المالية / العراق == The role of financial planning to cope with the budget deficit under the terms of International Monetary Fund applied research in Ministry of finance/Iraq

Author name: عبير علي ناصر
Supervisor name: سالم عواد هادي الزوبعي
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

تاثير تطبيق المعيار المحاسبي الدولي رقم 12 على الوعاء الضريبي للشركات المساهمة : بحث تطبيقي في الهيئة العامة للضرائب == Effect of Application of International Accounting Standard (12)on the tax base of joint stock companies (Applied Research in the General Commission for Taxes)

Author name: بشرى حسن محمد التوبي
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

التخطيط الضريبي واثره في الحصيلة الضريبية : بحث تطبيقي في عينة من الشركات المساهمة العراقية == The Tax Planning and its effect in the Tax Outcome Applicable Research on a sample of Iraqi Contribution Companies

Author name: نوال كاظم مهدي العامري
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

تاثير ادارة الارباح في الفجوة الضريبية : بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للاوراق المالية == Effect of earnings management in the tax gap (An applied research in a sample of companies listed in the Iraqi Stock Exchange

Author name: محمد جبار فرج
Supervisor name: احسان شمران الياسري
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

الحصر الضريبي ودوره في تحديد وعاء ضريبة العقار : بحث تطبيقي في الهيئة العامة للضرائب == Limited Tax’s Role in Defining The Real - Estate Tax Applied Research in General Commission for Taxes

Author name: قاسم خطار جواد
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

الارباح الراسمالية ودورها في الحصيلة الضريبية : بحث تطبيقي في الهيئة العامة للضرائب == Capital gains and their role in tax revenues An Applied research in the department of companies in the General Authority for Taxation submitted to the to the Council of the post - graduate institute for accounting

Author name: عمارحمادي غيلان السراجي
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

تاثير ضريبة المبيعات في ربحية شركات الاتصالات : دراسة تطبيقية في شركتي اسيا سيل وزين العراق للاتصالات == Effect of sales tax in a profitability of telecommunications companies (An applied study in the companies of Asia Cell and Zain Iraq Telecom

Author name: علي كريم راضي فيروز
Supervisor name: هيثم عبد الخالق اسماعيل
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

اثر تغيير طرق الاندثار على الوعاء الضريبي : بحث تطبيقي لعينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == The effect of depreciation the methods of extinction on the identification of the tax base applied research for a sample of the listed companies listed in the Iraqi Stock Exchange. An applied Research at General Commission of Taxes

Author name: سهاد جياد مطرود الزهيري
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

تاثير الافصاح طبقا للمعيار IFRS15" في تحقيق قاعدة الملائمة الضريبية عند التحاسب الضريبي لشركات المقاولات : بحث تطبيقي في الهيئة العامة للضرائب / قسم الشركات) == Effect of disclosure in accordance with the standard "IFRS15"In achieving the principle of the tax appropriate concering taxing the construction companies (An applieed research at the General commission for Taxes

Author name: سعد فحيم علي
Supervisor name: عصام حميد داخل الشايع
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

دور الضمانات في تحصيل ضريبة الدخل : بحث تطبيقي في الهيئة العامة للضرائب == Role of the guarantees in Collecting income tax - An applied research in the General Commission for Taxation

Author name: سجى سعد محمد القيسي
Supervisor name: حمزة فائق وهيب الزبيدي
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

تحليل اثر الاستثمار الاجنبي المباشر في النظام الضريبي العراقي للمده (2004 - 2015) : بحث تطبيقي في الهيئة العامة للضرائب وهيئة استثمار بغداد == Analysis effect of Direct Foreign Investment in Iraqi Tax System for the Period (2004 – 2015

Author name: ستار فياض عباس
Supervisor name: تهاني مهدي عباس
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

ستراتيجية مقترحة لادارة مخاطر عدم الامتثال الضريبي : بحث تطبيقي في الهيئة العامه للضرائب == Proposed strategy for managing the risks of tax non - compliance An applied research in the General commission for Taxes

Author name: دعاء مؤيد نجم
Supervisor name: بلاسم جميل خلف
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

دور الضريبة البيئية في الحد من التلوث البيئي الناتج عن الصناعات النفطية في محافظة البصرة : بحث تطبيقي == Role of the Environmental Tax in controlling the Environmental Pollution from Oil Industries in Basra City. (An Applied Research)

Author name: جعفر يونس جابر اللامي
Supervisor name: خلود هادي عبود الربيعي
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

فاعلية نظم المعلومات المحوسبة في عملية الحصر الضريبي : بحث تطبيقي في الهيئة العامة للضرائب == Effectiveness of computerized information systems on the tax assessment process Applied research in the General Authority for Taxation

Author name: ايناس محمد علي حسين
Supervisor name: محمود اسماعيل محمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

دور نظام الرقابة الداخلية في تقويم اداء الهيئة العامة للضرائب : بحث تطبيقي في الهيئة العامة للضرائب == The role of internal control system in evaluating the performance of the General Commission for Taxes

Author name: الاء يحيى يونس سعيد
Supervisor name: اسعد غني جهاد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

التدقيق الميداني وتاثيره على الحصيلة الضريبية : بحث تطبيقي في احدى شركات الاتصالات == The effect of field audit on tax revenue An applied research in one of telecommunication companies

Author name: ازهار حسن حسين
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:

اثر الاعفاءات الضريبية على دخول المكلفين في الحد من ظاهرة التهرب الضريبي : بحث تطبيقي في الهيئة العامة للضرائب == The Impact of Tax Exemptions On The Taxpayers' Incomes In Reducing The Tax Evasion Phenomenon \ An Applied Research In The General Commission For Taxes

Author name: عبد الامير زامل لطيف
Supervisor name: عبيد خيون علي حسين
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى تسليط الضوء على الاعفاءات الضريبية الممنوحة للمكلفين على وفق قانون ضريبة الدخل رقم (113) لسنة 1982 المعدل, والتشريعات, والقوانين المطبقة, وبيان مدى ملائمتها للقواعد الضريبية الاساسية. والتعرف على دور الاعفاءات الضريبية للحد من ظاهرة التهرب | The research stems from a problem of prevalence of tax evasion phenomenon from taxpayers and its negative and serious impacts resulting therefrom, represented in a decrease tax revenue proceeds and the damages to the public treasury of the state, as well as the occurrence of evader taxpayers under the law and take the penalties and legal sanctions against them by the tax authority. The research aims to highlight the tax exemptions granted to the taxpayers in accordance with the amended Income Tax Law No. (113) for the year 1982 and the applied legislations and laws, show their suitability to basic tax rules, and identify the role of tax exemptions to reduce the tax evasion phenomenon, and thus increase tax revenues that contribute to the financing of public expenditures of the state. On this basis, four main null hypotheses were formulated, among them are the following : The first main null hypothesis : "There is no statistically significant relationship between the tax exemptions and the tax evasion phenomenon.The second main null hypothesis : "There is no statistically significant impact between tax exemptions on tax evasion phenomenon.The research has also dealt with the review of some practical cases, where nine different cases have been dealt with from some departments and branches of the General Authority For Taxes. It was found that there is an impact of tax exemptions on taxpayers' incomes in reducing the tax evasion phenomenon, as well as their effect on the economic and social conditions of taxpayers. Also, the research has collected data by two questionnaire models distributed to two samples. The first sample consisted of (52) employees of the GCT staff, while the second included (100) taxpayers from businesses owners and private companies. Results were analyzed using the Statistical Package For Social Science, SPSS and presented. Then, the research hypotheses were tested. The results of the analysis for the tow sample of the tax authority staff and taxpayers found that there are significant statistical relationships between tax exemptions and tax evasion phenomenon. These results led to rejecting the two main null hypotheses and accepting the alternative hypotheses that there is a correlation between tax exemptions and tax evasion phenomenon, and tax exemptions affect the tax evasion phenomenon. The results revealed a number of conclusions and recommendations. The most important conclusions are as follows : that the tax work in Iraq suffers from a weakness of dealing with transparency and lacking sources of awareness of members of the community. The procedures followed by the government institutions, including the tax institutions are sometimes complex, which may contribute to widening the scope of practices relating to the administrative and financial corruption that makes the relationship between the taxpayer and the tax authority characterized by suspicion and mistrust. Finally, the research has reached a number of recommendations, the most important are the following : the need to update the tax legislations with the follow - up problems identified through their application and working to fill all the gaps that appear during execution, with the adherence to the new rules particularly the most important of which is stability rule that calls for avoiding continuous legislation amendments, which must take into account the stability and consistency of changing tax and strict amendments in a narrower field. So, this requires a commitment from the tax authority in its executive role to enforce law.

تاثير المتغيرات التشريعية في حصيلة الضريبة بطريقة الاستقطاع المباشر : بحث تطبيقي في الهيئة العامة للضرائب == The Effect of Legislative Variables In Tax Outcome By Direct Deduction Method (An Applied Research At The General Commission of Taxes

Author name: مياسة ابراهيم احمد السباهي
Supervisor name: صلاح الدين محمد امين عبد الحكيم الامام
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: Taxes are one of the important financial policy tools which state can use it for saving the incomes for public expences and use it to build an economy which can help the state and populations, inspite of Iraq was older states in middle east who issued law

تاثير تطبيق مبدا الافصاح ومحددات القياس المحاسبي على الوعاء الضريبي بحث تطبيقي في الهيئة العامة للضرائب == The Effect of The Disclosure Principle Application And Accounting Measurement Constraints on Taxation Base An Applied Research At General Commission of Taxes

Author name: حيدر عمران سهر الخيكاني
Supervisor name: بشير علوان حمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى التعرف لمفهوم الافصاح المحاسبي كونه احد المبادئ المحاسبية ومدى اهميته في العمل المحاسبي والفحص الضريبي للقوائم المالية, وبيان اثر المحددات المحاسبية في القياس المحاسبي والتحاسب الضريبي عند تقديم القوائم المالية.انطلق البحث من مشكلة معالجة | The research aimed at the identification of the concept of accounting disclosure one of accounting principles the extent of its importance in accounting work inspection lists tax financial statement, the impact of specific factors in the calculation of th

دور ضريبة الدخل المفروضة على شركات النفط الاجنبية العاملة في العراق في تمويل الموازنة العامة للدولة : دراسة حالة لشركات النفط الاجنبية في العراق == The Role of Income Tax Imposed on Foreign Oil Companies Operating In Iraq In Financing The General Budget of State : A Case Study For Foreign Oil Companies In Iraq

Author name: زينة ميثم عبد الرحمن الطائي
Supervisor name: عبد الصاحب نجم عبد الجبوري
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد ضريبة الدخل المفروضة على شركات النفط الاجنبية من المصادر المهمة في تمويل الموازنة العامة في معظم دول العالم فضلا عن استعمالها في تحقيق اهداف سياسية واقتصادية واجتماعية وقد تطور مفهوم الضريبة حتى اصبحت تؤدي دورا مهما في التاثير على الاوضاع الاقتصادية | The income tax imposed on foreign oil companies of the important sources to finance the general budget in most countries of the world as well as their use in political, economic and social objectives has evolved the concept of the tax until it became an i

دور الامتثال الطوعي للمكلفين في زيادة الحصيلة الضريبية بحث تطبيقي في الهيئة العامة للضرائب == Role of The Voluntary Compliance of Taxpayers In Increase The Tax Outcome An Applied Research In The General Commission of Taxes

Author name: انور عباس ناصر
Supervisor name: نضال رؤوف احمد
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: للامتثال الطوعي اهمية كبيرة عند الانظمة الضريبية الحديثة واداراتها وهذا يعني تادية المكلف ما عليه من التزامات ضريبية طواعية فهو اعلم الناس بدخله اذ يقوم باعداد حساباته الختامية وتقديمها مع نماذج معينة معدة من قبل الادارة الضريبية وتسديد مبلغ الضريبة المتر | The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily, he is very known of himself whereas he prepared his finishing accountin

دور التدقيق الضريبي في الحد من اثار المحاسبة الابداعية على موثوقية البيانات المالية الصادرة عن الشركات : بحث تطبيقي في الهيئة العامة للضرائب == The Role of The Tax Audit In Reducing The Effects of Creative Accounting on The Reliability of Financial Statements Issued By Companies An Applied Research In General Commission For Taxes

Author name: بشار سلمان مطرود الربيعي
Supervisor name: سالم عواد هادي
General topic: Administration and Economics
Specific topic: Taxes
Degree: Master
University: University of Baghdad - Higher Institute Of Accounting And Financial Studies - Department Of Financial Studies
Language: Arabic
University location: Baghdad
First pages:
Abstract: بعد ظهور انهيارات مالية محاسبية عدة في الاونة الاخيرة ادت الى انهيار بعض الوحدات الاقتصادية العالمية، والتي عزى بعض المتخصصين تلك الانهيارات الى ضعف السياسات المحاسبية والتي تمكن المتلاعبون من استغلالها، واصبحت اصابع الاتهام توجه الى مهنة المحاسبة حول مد | After the appearance of numerous accounting scandals in recent times that led to the collapse of some of the units of the global economic, which attributed some of the specialists that collapses to the weakness of the accounting policies that enable manip
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