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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:

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:

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:

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: