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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
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The provisions of luxury in the performance of worship
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The luxury of the grace and the extension of the vioa of the subjects that attract two teams of opinion,
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And poverty is the best in human life, and others see it
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See my opinion

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The vision of Hebrew writers and critics of the future of the Jews in their writings at the end of the 19th century and the beginning of the twentieth c: דעותיהם של הסופרים והמבקרים העבריים על עתידם של היהודים לפי כתבותיהם בשלהי המאה ה-19 ובתחילת המאה ה-20
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It is very known  how great is the  role of the Jewish writers in the system of the Zionist movement. The movement relied on writers and writers to carry out their programs, especially those pertaining to the creation of a "national homeland" for Jews. Most Jewish writers sang of  Palestine even though they were not born there.

    On such a  basis, we have followed closely the writings of writers, critics and others by the end of the nineteenth century and the beginning of the twentieth century. We found that these writings are based on one common question: What is the fate of the Jewish people?

    Most of these writings were accompanied by Theodor Herzl's proj

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measure the relationship between inflation and the exchange rate in the formulation of Monetary policy in Iraq for the period 1990-2018
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       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Explanation of the correct jurisprudence for calculating the value of the selling price, not the purchase, in the zakat of trade offers
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 After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
American Folk Art in Light of the Concept of the Social Imagination (Analytical Study): اسعد يوسف الصغير
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The current research is summarized by studying and understanding the imagination and what resulted from it in postmodern arts, specifically Pop Art. The research was focused spatially (America) between the year 1950-1975 AD and it defined the research problem by asking about what factors and variables that established the social imagination in culture Al-Gharbia, which in turn crystallized the Western cultural product to appear in its form, which is historically called "pop art". Two studies were adopted in the second chapter. The first one was the cultural structure of the social imagination. The second topic was concerned with the stylistic diversity of pop art, and the third chapter included research and accreditation procedures. Ther

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Degree of Practicing the Professional Leadership of the Faculties’ Deans, Their Deputies and Heads of the Scientific Divisions in Al-Qaseem University
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Abstract

The study aims to find out the degree of practicing professional leadership of the faculty’s deans, deputies, and heads of the scientific divisions at Al-Qaseem University. The study has adopted the descriptive analytical method. To achieve the objective of the study, the researcher developed a questionnaire consisting of (45) items distributed to six fields that were applied to a sample of (116) faculty deans, deputies, and the head of division at Al-Qaseem University. The results showed there is a high practicing degree of the study sample individuals of the professional leadership on the questionnaire’s fields as a whole, strategic thinking field came at the first rank, while the innovation, creat

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Publication Date
Mon Mar 15 2021
Journal Name
Applied Sciences
Leading Edge Blowing to Mimic and Enhance the Serration Effects for Aerofoil
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Leading edge serration is now a well-established and effective passive control device for the reduction of turbulence–leading edge interaction noise, and for the suppression of boundary layer separation at high angle of attack. It is envisaged that leading edge blowing could produce the same mechanisms as those produced by a serrated leading edge to enhance the aeroacoustics and aerodynamic performances of aerofoil. Aeroacoustically, injection of mass airflow from the leading edge (against the incoming turbulent flow) can be an effective mechanism to decrease the turbulence intensity, and/or alter the stagnation point. According to classical theory on the aerofoil leading edge noise, there is a potential for the leading edge blowi

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of Solar Energy and its Relationship to the Design Variables of Street Furniture: عمر رشيد صالح-نوال محسن علي
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The research deals with solar energy as one of the sources of renewable energies available in Iraq, which can be utilized. The research aims to identify the design pillars of the use of solar energy in street furniture and its relationship to formal variables. The research limits included street furniture manufactured by JCDecaux in Boston during the period 2015-2016, and included the theoretical framework which consists of two sections: solar energy (its beginnings and uses), and solar energy and its uses in Street furniture design.

As far as the research procedures and methodology are concerned, it adopted the descriptive approach in describing and analyzing the sample models in addition to describing and analyzing the sample i

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Perceptible Speed and Its Relation to Metamemory among Students of College Of Education for Pure Sciences\ Ibn Al-Haytham
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The study aims to identify the metamemory and perceptual speed among College students, the correlation between metamemory and perceptual speed among College students, and to which extend does metamemory contribute to perceptual speed among College students. The sample consisted of group of students were selected randomly by the researcher from five-different disciplines at the college of education for pure sciences. To collect study data, the researcher utilized two scales: perceptual speed scale that has translated to Arabic language by (Al-Shraqawi, Al- Shaikh, and Nadia Abed Al-Salam (1993). The second scale is metamemory scale (2002) which has translated to Arabic by Abu Ghazal (2007). The results revealed that college students have

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Publication Date
Thu Apr 17 2008
Journal Name
Anbar Journal Of Agricultural Sciences 6 (2)‏
Influence of foliar sprays with Copper and Zinc on the resistance of citrus rootstocks to gumosis caused by Phytophthora citropthora. ‏
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