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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
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
The Effect of Anesthesia on Thyroid Hormones and Cortisol Levels Following Major Urological Surgery
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This study was designed to evaluate the effect of anesthesia on thyroid hormones (T3, T4, rT3), thyrotropin(TSH), and cortisol levels in patients undergoing major urological surgery. The study included fifty patients scheduled for elective major urological surgery where 70% of the patients underwent general anesthesia, while30% underwent regional anesthesia. All patients were in stable control general conditions. The study showed that the thyroid hormones, thyrotropin and cortisol levels were affected with general anesthesia more than regional. The levels of these hormones responded to anesthetics and surgical stresses. This response was thought to be mainly mediated by afferent neurogenic impulses from the area of injury. Therefore, ab

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Evaluating the individual, dual usage of (TGP) and (SF) additives on improving gypsum characteristics
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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Study the Effect of Some Methanolic and Aqueous Traditional Plants Extracts on Probiotic Bacteria
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Probiotics mean live microorganisms that have beneficial effects on their host’s health. The purpose of this study was to compare aqueous, methanolic of some traditional plant extracts on the viability of dietary probiotic supplementation [a dietary probiotic (Protexin)]. Also, this study was conducted to evaluate the antibacterial effect of various extracts concentrations from 1.25 to 100 mg/ml of Rosmarinus officinal, Glycyrchiza glabra, Hibiscus sabdriffo, Curcuma longa, Citrus auratifolia swingle, Cinnamomum zeylancium, Urtica dioica, Thymus vulgaris, Punica grantum and Zingiber officinal on activities of probiotic bacteria Lactobacillus, Bifidobacterium, Streptococcus thermophillus by determining the minimum inhibitory co

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Thermodynamic and kinetic Calculation for the Binding of Nickel (II) with Some Chelating Agents
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Chelating agents were used in a chelation therapy to detoxify heavy metals and toxins and convert them to an inactive form which was excreted out of the body. Nickel is one of these toxic heavy metal when presented in a high values over its allowable limit. This work studies the complexation of some amino acid (Glycine, Histidine, and Arginine) with nickel (II) ion and compare the result with complexation of EDTA (the synthesized amino acid) used in the chelation therapy. Our experiment were performed in a phosphate buffer of PH (7.2) and in a different temperature (283, 288,293, 298, 303)K . The results show a high tendency for these amino acid to nickel ion with an equilibrium constant in arrange of [KNi(II)-EDTA(17.2×108) > KNi(II

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Dens of Extremism and Terrorism in Syrian Camps (Al-Hol as a model)
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After the defeat of the military terrorist organization "ISIS" and the fall of the throne of its alleged state in the Iraqi city of Nineveh, in Syrian Baghouz, and the end of its control over the land, the Syrian camps, especially "Al-Hol" camp, emerge as an incubator for the ideology of the terrorist organization "ISIS" and a vital base for its consolidation and dissemination, which includes (68,000- 73,000) people. During the years following the military defeat of (ISIS), the camp witnesses the spread of extremist ideas widely at the hands of its residents, including the families of the organizations dead's, extremist detainees, and those who deal with it, taking advantage of the deterioration of the environmental, se

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Spectrophotometric Kinetic Methods for the Determination of Paracetamol in Pure Form and Pharmaceutical Preparations
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Simple and sensitive kinetic methods are developed for the determination of Paracetamol in pure form and in pharmaceutical preparations. The methods are based on direct reaction (oxidative-coupling reaction) of Paracetamol with o-cresol in the presence of sodium periodate in alkaline medium, to form an intense blue-water-soluble dye that is stable at room temperature, and was followed spectrophotometriclly at λmax= 612 nm. The reaction was studied kinetically by Initial rate and fixed time (at 25 minutes) methods, and the optimization of conditions were fixed. The calibration graphs for drug determination were linear in the concentration ranges (1-7 μg.ml-1) for the initial rate and (1-10 μg.ml-1) for the fixed time methods at 25 min.

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Physiotherapy on the Motor Recovery and Improvement in Patients with Facial Palsy
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Objectives: The study aims to investigate the efficiency of physiotherapy methods to improve the
degree of the clinical recovery of the peripheral facial palsy.
Methodology: This study is carried out at the Rehabilitation Center-Baghdad from November 2009 till
March 2010. This study includes (40) patient, their ages are from (13) to (55) years old; (24) male and
(16) female with unilateral facial palsy of undetermined cause. House-Brackmann facial recovery
scores have been used before and after the physiotherapy treatment.
Results: The results show that the physiotherapy sessions obtained the best effect of the electrical
stimulation, exercises and massage in the treatment of facial palsy. Highly respondents in femal

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Publication Date
Mon May 28 2018
Journal Name
Iraqi Journal Of Science
Propose retina identification system based on the combination of SURF detector and BRISK descriptor
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     In this paper the design of hybrid retina matching algorithm that is used in identification systems is considered. Retina based recognition is apparent as the most secure method for identification of an identity utilized to differentiate persons.

     The characteristics of Speeded up Robust Feature (SURF) and Binary Robust Invariant Scalable Key-Points (BRISK) algorithm have been used in order to produce a fast matching algorithm than the classical ones, those characteristics are important for real-time applications which usually need quick processing of a growing quantity of data. The algorithm is divided into three stages: retinal image processing and segmentation, extracting the lo

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
The Association of Prothrombin Gene Mutations and Cytomegalovirus Infection with Abortion Among Iraqi Women
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Abortion is categorized as the termination of conception caused by the failure or removal of the embryo from the uterus before the conclusion of pregnancy. Microorganisms and genetic factors are two of the many factors associated with abortion. Cytomegalovirus is a widespread congenital virus infection pathogen that affects a wide variety of people. The prothrombin gene is one of the essential causes that trigger blood clotting and the function of abortion women, therefore the aim of the study is to detect and associate Cytomegalovirus and prothrombin gene mutation (Gene ID: 14061 in NCBI) with abortion through genetic and immunological methods. Five ml of whole blood was collected from an intravenous puncture and divided into two tubes,

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Lessons learned from the personality of Salah al-Din al-Ayyubi and his policy
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The personality of the hero Salah al-Din al-Ayyubi (may God have mercy on him) came from the womb of jihad after difficult travails that the Arab Islamic nation experienced through the jihad of its loyal and honest sons who vowed themselves to God in defense of his religion and law, so between 490 AH - 540 AH outstanding jihadi leaders emerged who took upon themselves the responsibility of jihad and mobilizing the nation's energies To fight its enemies - the Franks, the Crusaders - in the Levant, and those leaders succeeded in achieving impressive victories over the Frankish military effort and regained some cities that were usurped by the Franks. Balak bin Bahram, Suqman, and Jakarmish, but these leaders could not maintain a state of un

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