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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
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Tue Apr 24 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Securing digital documents using digital watermarking
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     The intellectual property of digital documents has been protected by using many methods of digital watermarking. Digital documents have been so much of advantages over print documents. Digital documents are less expensive and easy to store, transport, and searched compared to traditional print documents.  But it has its owner limitation too. A simple image editor can be used to modify and make a forged document. Digital documents can be tampered easily. In order to utilize the whole benefits of digital document, these limitations have to overcome these limitations by embedding some text, logo sequence that identifies the owner of the document..

In this research LSB  technique  has been used

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Publication Date
Thu Apr 01 2021
Journal Name
Journal Of Engineering
Innovation Diffusion Elaboration into Architectural Movement
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The research investigates the term innovation and its role in elaborating architectural practice based on diffusion. The complexity of the architectural field compared with other fields shows a problem in explaining how innovations in architecture diffuse as a thought and act in a certain context of practice. Therefore, the research aims to build an intellectual model that explains the way personal thoughts resembled by unique models introduced by creative and innovator designers diffuse in a certain pattern elaborate these models into a state of prevailing thought resembled by the movement in architecture. The research will apply its model to the more comprehensive movement in architecture, which is the modern movement,

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
European Loanwords in Modern Persian: واژه های اروپائی دخیل در زبان فارسی نوین ( بحث و بررسی در حوزه¬های معنایی )
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The movement and broadening of foreign and European words into Persian is a topic within historical linguistics. Such changes are semantic, phonological

Since many of these European loanwords into Persian took a remarkable space within Persian dictionaries, and became an indispensible part of the language, a study of the original languages of these loanwords may identify the enormous effect of those languages upon Persian, being a receptor language, and may refer to the liveliness.

Among the important factors which helped the movement of various loanwords into Persian are:

  • Geographical: this is seen via contact between Persian people and those neighboring people, specifically those speaking Ara

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Design Optical BPF Using Double Clad Fiber MZI for Free Space Optical Communication: Mohanad G. Khamees , Tahreer S. Mansour*
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Abstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
أثـر الأدوات الداخلية لحوكمة الشركة على رأس المال الـعـامـل وانعكاسهما علـى القيـمـة الاقتصـادية المضـافـة: دراســة تطبيقيـة علـى عينــة مـــن الشـركــات الصنــاعــيــة المـدرجــة في بورصــة عـمّــان لــلأوراق المـالـيـة
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Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Artificial Neural Network for TIFF Image Compression
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The main aim of image compression is to reduce the its size to be able for transforming and storage, therefore many methods appeared to compress the image, one of these methods is "Multilayer Perceptron ". Multilayer Perceptron (MLP) method which is artificial neural network based on the Back-Propagation algorithm for compressing the image. In case this algorithm depends upon the number of neurons in the hidden layer only the above mentioned will not be quite enough to reach the desired results, then we have to take into consideration the standards which the compression process depend on to get the best results. We have trained a group of TIFF images with the size of (256*256)  in our research, compressed them by using MLP for each

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة مقدرات بيز لدالة المعولية لتوزيع باريتو من النوع الاول باستعمال دوال معلوماتية مضاعفة مختلفة
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The comparison of double informative priors which are assumed for the reliability function of Pareto type I distribution. To estimate the reliability function of Pareto type I distribution by using Bayes estimation, will be  used two different kind of information in the Bayes estimation; two different priors have been selected for the parameter of Pareto  type I distribution . Assuming distribution of three double prior’s chi- gamma squared distribution, gamma - erlang distribution, and erlang- exponential distribution as double priors. The results of the derivaties of these estimators under the squared error loss function with two different double priors. Using the simulation technique, to compare the performance for

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Publication Date
Tue Jan 01 2019
Journal Name
Baghdad Science Journal
Hazard Rate Estimation Using Varying Kernel Function for Censored Data Type I Article Sidebar
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n this research, several estimators concerning the estimation are introduced. These estimators are closely related to the hazard function by using one of the nonparametric methods namely the kernel function for censored data type with varying bandwidth and kernel boundary. Two types of bandwidth are used: local bandwidth and global bandwidth. Moreover, four types of boundary kernel are used namely: Rectangle, Epanechnikov, Biquadratic and Triquadratic and the proposed function was employed with all kernel functions. Two different simulation techniques are also used for two experiments to compare these estimators. In most of the cases, the results have proved that the local bandwidth is the best for all the types of the kernel boundary func

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
دور الهندسة المتزامنة في تحسين التكلفة
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يهدف البحث الى دراسة وتحليل الهندسة المتزامنة (CE) وتحسين التكلفة(CO)، واستعمال مخرجات الهندسة المتزامنة كمدخلات لتحسين التكلفة، وبيان دور الهندسة المتزامنة في تحسين جودة المنتوج، وتحقيق وفورات في وقت التصميم والتصنيع والتجميع وتخفيض التكاليف، فضلاً عن توظيف بعض النماذج لتحديد مقدار الوفورات في الوقت ومنها نموذج(Lexmark) ونموذج (Pert) لتحديد الوفورات في وقت التصميم وقت لتصنيع والتجميع.      ولتحقيق اهداف 

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