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دور اليات الحوكمة الداخلية في التهرب الضريبي من خلال ممارسات تمهيد الدخل : دراسة تطبيقية في عينة من المصارف الخاصة في العراق == The Impact of the Internal Mechanismes of Governance to Taxes Incentie During Income Smoothing "(An experimental Research On a Sample of Prirate applid Banks in Iraq )

Author name: اقداس حسين هادي الناصر

Supervisor name: مؤيد محمد علي الفضل

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تطبيق المعيار الدولي للتقرير المائي للمنشات الصغيرة ومتوسطة الحجم على القوائم المالية للشركات المحدودة وانعكاسه على الحصيلة الضريبية : بحث تطبيقي في الهياة العامة للضرائب قسم الشركات

Author name: اطياف محمد عبد اللطيف

Supervisor name: وفاء عبد الامير حسن الدباس

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقويم اساليب التدقيق والرقابة الداخلية في الهيئة العامة للضرائب

Author name: محمد حلو داود الخرسان

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Tax Accounting

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تعزيز عناصر الثقة بين المكلف والسلطة المالية

Author name: محمد حسين جعفر محمد حسين

Supervisor name: اسماعيل خليل اسماعيل

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

التحليل المالي والتحليل الضريبي في ظل النظام المحاسبي الموحد

Author name: قاسم ابراهيم احمد الحسيني

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

الارباح الراسمالية ومدى خضوعها للضريبة : دراسة مقارنة

Author name: ليث عبد الاحد موسى

Supervisor name: هشام محمد صفوت العمري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

التكاليف واجبة الخصم لاغراض التحاسب الضريبي للمهن المختلفة

Author name: عماد كمال اسماعيل

Supervisor name: عبد الستار فاضل

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

قانون ضريبة الدخل في العراق رقم 113 لسنة 1982 ومدى انسجامه مع الفروض والمبادئ المحاسبية

Author name: عماد غفوري عبود النجار

Supervisor name: اسماعيل خليل اسماعيل

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

استخدام الوسائل المحاسبية الفنيه لتخطيط ايراد الهيئة العامة للضرائب في العراق

Author name: علاء فريد عبد الاحد بطو

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اثر التضخم على ضريبة العقار

Author name: صفاء احمد محمد العاني

Supervisor name: اسماعيل خليل اسماعيل

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

موقف المشرع الضريبي من التغيرات في المستوى العام للاسعار لتحديد وعاء ضريبة الدخل في ظل قانون ضريبة الدخل رقم - 113 لسنة 1982

Author name: زياد طاهر محمد علي

Supervisor name: مقداد احمد يحيى الجليلي

General topic: Administration and Economics

Specific topic: Tax Accounting

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

نظم المعلومات ودورها في تعزيز الايرادات الضريبية : بحث تطبيقي في الهيئة العامة للضرائب == Information systems and their role in enhancing tax revenues : An applied research at the General Commission of Taxes

Author name: علي غانم شاكر البغدادي

Supervisor name: عبيد خيون علي حسين الخفاجي

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Financial Studies

Language: Arabic

University location: Baghdad

First pages:

الاقليمية كمعيار للخضوع للضريبة

Author name: حميد علاوي حسب

Supervisor name: هشام محمد صفوت العمري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

الفحص الضريبي على الدخل واتجاهاته المعاصرة في العراق في ضوء قانون ضريبة الدخل رقم (113) لسنة 1982

Author name: خالد صلاح الدين محمد مراد

Supervisor name: محمد صادق باقر شمسه

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

اثر النظريات الكلفوية على تحديد حجم الوعاء الضريبي : دراسة تطبيقية في قسم الشركات في الهيئة العامة للضرائب

Author name: بشرى حكمت عبد الواحد الشيخلي

Supervisor name: حارس كريم العاني

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقييم كفاءة الاداء في تحصيل ضريبة الدخل في الهيئة العامة للضرائب فرع التاميم

Author name: بسام عبد الكاظم ياسين العبادي

Supervisor name: هشام محمد صفوت العمري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

نظام الاندثار لاغراض ضريبة الدخل : دراسة مقارنة لدول مجلس التعاون العربي

Author name: رافع عبد المنعم راضي

Supervisor name: اسماعيل خليل اسماعيل

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

اجراءات التحاسب الضريبي للهيئة العامة للضرائب مع القطاع المصرفي الاهلي : دراسة في الهيئة العامة للضرائب / قسم الشركات

Author name: رنا فائق البيضاني

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

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

Author name: علي محمد حسن الكشوان

Supervisor name: محمد علي ابراهيم العامري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: 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.

تقويم نظام الرقابة الداخلية في عمل فروع الهيئة العامة للضرائب

Author name: منال عبد الحسين سلطان القصير

Supervisor name: رياض حمزة البكري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تحليل واقع جباية الضرائب المباشرة وافاق التطوير : بحث تطبيقي في الهيئة العامة للضرائب == Analysis of Direct Tax Collection And The Horizons of Their Development : An Applied Research At The General Commission For Taxes

Author name: همسة عامر عبد الجواد الجزائري

Supervisor name: سالم عواد هادي

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تقويم الرقابة والتدقيق في قسم الشركات بالهيئة العامة للضرائب

Author name: احمد محسن حسن

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اجراءات الفحص الضريبي واثرها في احتساب الدخل الخاضع للضريبة

Author name: فراس علي ذياب

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

التهرب الضريبي في المهن الطبية : دراسة تطبيقية في الهيئة العامة للضرائب

Author name: رشا عبد المجيد سعيد النعيمي

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور الرقابة الادارية في تحسين كفاءة الفحص الضريبي : بحث تطبيقي في الهيئة العامة للضرائب == The Role Of Managerial Control In Improving The Efficiency Of Tax View An Applied Research In The General Commission Of Taxes

Author name: بدور فاضل علوان العامري

Supervisor name: نضال رؤوف احمد

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان الرقابة الادارية هي من الوسائل المهمة في العمل الاداري لانها تعمل على مراجعة وتدقيق العمل المنجز ومعالجة الاخطاء المستكشفة في العمل ومنع حدوثها والتحقق من مدى تنفيذ الاهداف المخطط لها, وعليه فان هذا ينعكس على رفع كفاءة اداء الفاحص الضريبي وانجاز العمل باسرع وقت ممكن وباعلى كفاءة وتقليل الفجوات التي قد تحدث بين اطراف التحاسب الضريبي. وتكمن مشكلة البحث عبر تعقد اجراءات الفحص الضريبي المتبعة في الهيئة العامة للضرائب والتداخل الوظيفي الحاصل في الكثير من الاقسام التي يمكن صياغتها عن طريق التساؤلات الاتية : هل تعمل الرقابة الادارية على تقويم اداء وزيادة كفاءة عمل الفاحص الضريبي؟ وهل ان تطبيق الرقابة الادارية يؤدي الى اكتشاف الاخطاء اثناء عملية الفحص؟ وهدف البحث الى بلورة اطار نظري شامل لموضوع الرقابة الادارية والفحص الضريبي, والتعرف على اليات واجراءات واساليب الرقابة الادارية من لدن الادارة الضريبية في الهيئة العامة للضرائب, والتعرف على اهمية اعتماد اجراءات الرقابة الادارية على اجراءات الفحص الضريبي, والتعرف على المتطلبات اللازمة لتحقيق فاعلية الرقابة الادارية من اجل تقويم الفحص الضريبي. وتم صياغة فرضية البحث على انه "هناك علاقة ارتباط وتاثير معنوية ذات دلالة احصائية بين الرقابة الادارية وتحسين كفاءة الفحص الضريبي". واستخدمت الباحثة المنهج الاستقرائي في ما يخص الجانب النظري, والحالات العملية والاستبانة في ما يخص الجانب العملي. وتوصل البحث الى مجموعة من الاستنتاجات اهمها تتم ممارسة انواع مختلفة من الاساليب والادوات الرقابية على اداء الموظفين اثناء العمل, ولكن طبيعة العمل وعدم فاعلية الهيئة العامة للضرائب في تحديث المعايير القياسية تمثل احد ابرز الصعوبات التي تواجه تطبيق اجراءات الرقابة الادارية واختتم البحث بعدة مقترحات اهمها وضع اليات لمعالجة كثرة الاعباء والمهام الملقاة على عاتق المديرين ورفع مستوى كفاءة الاداء الاداري لاسيما في مجال ممارسة اجراءات الرقابة الادارية. | The managerial control is one of the important means in the administrative work because it works to review and check the work done and address the errors discovered in the work and prevent the occurrence and verify the extent of implementation of the goals planned, and this is reflected on raising the efficiency of the performance of the tax examiner and completion of work as soon as possible and the highest efficiency and reduce Gaps that may occur between taxpayers. The problem of research is through the complexity of the tax view procedures followed by the General Authority for Taxation and the functional overlap in many sections that can be formulated by the following questions : Does managerial control work to evaluate the performance and increase the efficiency of the work of the tax examiner? Is the application of managerial control leads to the discovery of errors during the view? The objective of the research is to crystallize a comprehensive theoretical framework for the subject of managerial control and tax view, and to identify the mechanisms, procedures and methods of managerial control from the tax managerial in the General Authority for Taxation, and to recognize the importance of adopting managerial control procedures on tax view procedures. To assess the tax view. The hypothesis of the research was formulated as "there is a correlation and significant effect of statistical significance between managerial control and improving the efficiency of tax view". The researcher used the inductive method in terms of the theoretical side, the practical cases and the questionnaire in terms of the practical aspect. The research has reached a number of conclusions, the most important of which are the practice of different types of methods and controls on the performance of employees during the work, but the nature of work and the inefficiency of the General Authority for Taxation in the modernization of standards is one of the most prominent difficulties facing the application of managerial control procedures The study concluded with several proposals, the most important of which is the development of mechanisms to deal with the heavy burdens and tasks placed on managers and raise the level of efficiency of administrative performance, especially in the field of exercise of managerial control procedures