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Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation
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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق هذا الأسلوب فإن له مزايا عديدة تجعله يصلح للتطبيق بعد نشر الوعي الضريبي بأهمية وفوائد هذا الأسلوب، والتوعية بدعم الجهات المساندة للتشجيع على تطبيقه ومن هذه الجهات نقابة المحاسبين والمدققين وديوان الرقابة المالية

ومكاتب التدقيق و....الخ.

وللتدقيق مجال مهم في إنجاح تطبيق أسلوب التقدير الذاتي من قبل الهيئة العامة للضرائب، سواء أكان التدقيق داخلياً أم خارجياً، فالمدقق الداخلي له الدور المهم في إعطاء صورة حقيقية لواقع المكلفين الذين يقدمون إقراراتهم الضريبية وتوضيحها وتبريرها أمام إداراتهم الضريبية.

وكذا الحال بالنسبة للمدقق الخارجي فإن تلك الإقرارات لا تُعتَمد من قبل الهيئة إلا بعد المصادقة عليها من قبل المدقق الخارجي أي مراقب الحسابات، وهذا ما يجعل المسؤولية تضامنية بين المكلف والهيئآت الضريبية والمدققين.

ولأجل توضيح ما لهذا الأسلوب من أهمية في تحديد الوعاء الضريبي للمكلف ،وما للجهود التي يبذلها المدققون في إنجاح هذا الأسلوب،كان لا بد من إبراز ذلك في ستة محاور، تضمن الأول المنهجية الخاصة بالبحث،أما المحور الثاني فيوضح أسلوب التقدير الذاتي، والثالث جاء بالدور الذي يؤديه التدقيق الداخلي في إنجاح هذا الأسلوب، أما الرابع فبين دور التدقيق الخارجي في إنجاح هذا الأسلوب، في حين إن المحور الخامس يوضح الجانب العملي للبحث حيث يبين أهمية هذا الأسلوب من خلال تكامل جهود المدققين في إنجاح تطبيقه في الهيئة العامة للضرائب،وجاء المحور السادس بالاستنتاجات والتوصيات الخاصة بالبحث.

 

 

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Manufacturing and Study the performance of Selective Surfaces that used in flat plate Solar Collectors
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In this research an experimental study has done for testing the thermal performance of selective surfaces used in solar collectors for substrate of iron, galvanized iron and aluminum which are commercially available. The coating process for the samples has done in two ways, the electroplating and the chemical spray pyrolysis. The results of the thermal performance test of these samples are comparing with the thermal performance of a sample without paint and other paint with black paint without shines commercially available. For the electroplated samples, the performance study has done for different immersion time in plating bath, the
distance between electrical poles, the current density, and area ratio of the sample plated area to

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Cognitive representation and its relation with need for Cognition among the students of gifted Schools
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The process of cognitive representation includes mental activities such as perception, concepts formation and decision making leading to formation of Cognitive representation where the need for Cognition is one of basic humane needs promoting individuals to have more information.
This Study aims to measure the level of Cognitive representation among gifted Schools, the level of need for Cognition among them, recognize statistical Significant differences with Cognitive representation according to gender Variable and recognize the Correlation between Cognitive representation and the need for Cognition among giftel schools . The sample Consists of subsample of mair application one Consisting of( 400) students, noting that the first sampl

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Publication Date
Mon Apr 02 2001
Journal Name
University Of Baghdad
Effect of Technology on the Relationship between Form and Structure in Contemporary Interior Space Language.
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Publication Date
Thu May 13 2004
Journal Name
The College Of Arts/ Al-mustansiriyya University
The Linguistic Aspect of Euphemism in Jane Austen's Novel Emma: Motivation and Formation
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APDBN Rashid, The College of Arts/ Al-Mustansiriyya University, 2004

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Pharmaceutical, Chemical And Biological Sciences
Relationship between Chronic Hepatitis B Virus and Pathogenicity of Celiac Disease in the Iraqi Patients
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To determine the relationship between chronic hepatitis B virus and autoimmune celiac disease, seventy five patients with chronic hepatitis B virus of ages (8-70) years have been investigated and compared with 50 healthy individuals. All the studied groups were carried out to measure antiGliadin antibodies IgA and IgG by ELISA test and anti-reticulin antibodies IgA and IgG by IFAT. There were significant elevation (P<0.05) in the concentration of AGA IgA and IgG antibodies compared to control group. The prevalence of AGA antibodies IgA and IgG was 8% and 9.33% respectively. There were a highly significant differences (P<0.01) between studies groups. The prevalence of antireticulin antibodies ARA IgA and IgG was 6.67% and 4.0% respectively i

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Impact of replacing the old chicken and add soy protein in Alvezaawih qualities Barker beef
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The purpose of this study was to determine the impact of added soy protein humidifier concentration of different ratios of bovine Alberkr mix that was to bring the old chicken shop pure beef in five ratios

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Publication Date
Mon Nov 29 2021
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The treatment of non complicated sacrococcygeal pilonidal sinus by minimal excision and primary closure technique
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Background: The surgical treatment of pilonidal sinus varies from wide excision and laying the wound open or excision with primary closure or excision with the use of skin graft in some special cases.
Objectives: The objectives of this study is to determine the efficacy of treating non complicated pilonidal sinus disease with minimal excision and primary closure technique, complications and recurrence rate.
Patients and methods: This is a prospective study conducted in shahid ahmed ismaiel hospital in rania – As sulaimania IRAQ during the period from December 2013 to January 2016 and was carried on one hundred (100) consecutive patients with non complicated non recurrent pilonidal sinus patients who were treated with minimal exci

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Publication Date
Tue Feb 03 2026
Journal Name
Euphrates Journal Of Agricultural Science
PHYSIOLOGICAL INFLUENCEOFNITROGENFERTILIZERS RESOURCESANDANTI-TRANSPIRATININ SOME QUALITY ATTRIBUTES AND THE CONCENTRATION OF NITRATES IN POTATO TUBERS
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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Educational Novelty And Its Relation With Visual Thinking With The Students Of Artistic Education Department
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The two objectives of the current research are :-

  1. Uncover the views and opinions of the students of Artistic Education Department about the relation between educational novelty and its relation with visual . 
  2. Identifying the capabilities of the students of artistic education department .

            The society of the research is the  fourth class students of artistic education department -  College of Fine Arts  ( 83 students from both sexes ) .  It was chosen ( 60 ) students sample of  from both sexes by the researcher in order to conduct test upon them .The researcher has adopted descr

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
The Influence of Magnetohydrodynamic Flow and Slip Condition on Generalized Burgers’ Fluid with Fractional Derivative
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This paper investigates the effect of magnetohydrodynamic (MHD) of an incompressible generalized burgers’ fluid including a gradient constant pressure and an exponentially accelerate plate where no slip hypothesis between the burgers’ fluid and an exponential plate is no longer valid. The constitutive relationship can establish of the fluid model process by fractional calculus, by using Laplace and Finite Fourier sine transforms. We obtain a solution for shear stress and velocity distribution. Furthermore, 3D figures are drawn to exhibit the effect of magneto hydrodynamic and different parameters for the velocity distribution.

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