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The role of accounting disclosure in raising the quality of tax settling accounts: Applied research in the General Commission for Taxes
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The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific  symposium as well as the scientific aspect which richens  the study in order to derive the rules and basis for accounting  disclosure in the financial reports. The sample and community of the study were the registered corporates at the corporates departments at the General Commission of Tax.

Some of them presented inaccurate information, while others presented appropriate information about their activities which the financial authority dealt with in good way, by accepting the results at their accountings. Many of the financial statements of hose corporate have been chosen for 2012-2010 and have been analyzed. The findings of the study indicate that:      

  1. Tax authority represents one of the beneficiaries of the financial reports that tax authority depends on in the tax settling the books as the basis for calculating the taxable income process. this requires to highlight the role of accounting disclosure of financial reports submitted to the tax authority by companies.
  2. The estimation at the income submitted to tax is the most important  task of tax settling accounts because the administration is required to pay attention to two opposite interests, the interest of the taxpayers and the interest of the general treasury therefore, the subject of the quality of tax settling accounts takes a great position from the aspect of tax revenue and the fair of distribution for  this, many countries interest in this subject.
  3. The good disclosure creates good history to the corporate and comptroller of the financial authority. This leads to the acceptance of that authority to the results at the financial statements and the tax is linked on its bases. This represents the aim of the taxpayer in accepting its accounting results and achieving the message at the comptroller regarding the quality of its work in promoting accounting disclosure. Key recommendations are as follows:
  • Highlighting the role of accounting disclosure of financial reports, which are submitted to the tax authority by the companies, as that authority, Is one of the main beneficiaries of these reports, which the authority relies on in the tax process of settling accounts.
  • The importance of making of forts by the tax administration to improve the level of estimating the income submitted to tax. This is the accurate and most complex task of tax setting account, and taking into consideration the interest of the taxpayer and the interest of general treasury.

The importance of taking care of the disclosure its quality and its authenticity by the taxpayer, accountants and comptroller. It creates a good history which the financial authority and other users relied on additionally the financial authority has great role to creates the loyalty spirit for this profession by the accountants and comptroller.

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The concept of violence in political thought (Theoretical study, compared with the concept of terrorism)
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The researcher of human history finds that the first social relations on earth were represented by the violence of Adam, peace be upon him, Cain and Abel. Violence has been a phenomenon of life and society. The history of history is full of all forms of violence and its forms. It speaks of cruelty, oppression and states. History began, in some of its chapters, written with the blood of the victims. It is a testimony to the cruelty of human beings. His human nature and his sin have played a major role that can not be overlooked in the development of important and fundamental developments in some historical turning points where violence was a necessity for life, and its launching change, renewal and reform, and major revolutions in human h

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Photo citation request in examples   Of ascetic poetry in the first Abbasid era
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Photo citation request in examples   Of ascetic poetry in the first Abbasid era

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Publication Date
Sun Dec 02 2012
Journal Name
دراسات عربية في التربية وعلم النفس
The effectiveness of environmental enrichment activities in the achievement of chemistry and environmental awareness for fifth-grade science students
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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
The effect of triggering on the output performance of diode direct face pumping for disc laser in pulse mode
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The triggering effect for the face pumping of Nd:YVO4 disc medium of 4×5×0.5 mm was investigated using bulk diode laser at different resonator cavity length in pulse mode and at repetition rate of 1.3kHz. The maximum emitted peak power was found to be 100, 82, and 66 mW for resonator lengths of 10, 13.5, and 17.5 cm respectively, while the threshold pumping power was found to be 41mW. The maximum emitted peak power obtained was 300 mW when using external triggering and 10cm length, with repetition of 3Hz.

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Publication Date
Mon Apr 05 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education (turcomat)
Availability of the Common Core State Standard for Mathematics (CCSSM) in Mathematics Textbook of the 5th Bio-Scientific Grade
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The aim of the research is to: Analyzing the content of the mathematics textbook of the 5th bio-scientific grade according to the Common Core State Standard for mathematics (CCSSM), and to identify the extent of their inclusion of these standards. To achieve this goal, the researcher built the CCSSM after reviewing the literature that dealt with those standards, and its validity was verified by presenting it to a group of referees specialized in the field of methods of teaching mathematics. Thus, the criteria in their final form consisted of six main criteria which are:(numbers and quantities, algebra, conjugations, modeling, geometry, statistics and probability) and included (47) sub-indicators, Then the researcher analyzed the content of

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Structural Equation Modeling for Tourist Attraction Factors in Asir Region by Using Factor Analysis in the Light of Vision of kingdom of Saudi Arabia (KSA) 2030
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The research aimed to modeling a structural equation for tourist attraction factors in Asir Region. The research population is the people in the region, and a simple random sample of 332 individuals were selected. The factor analysis as a reliable statistical method in this phenomenon was used to modeling and testing the structural model of tourism, and analyzing the data by using SPSS and AMOS statistical computerized programs. The study reached a number of results, the most important of them are: the tourist attraction factors model consists of five factors which explain 69.3% of the total variance. These are: the provision of tourist services, social and historic factors, mountains, weather and natural parks. And the differenc

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Methodology of the concept of sovereignty in contemporary Islamic thought
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The methodology of the concept of sovereignty in contemporary Islamic thought

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Violations of women to men in the jurisprudence of Hajj
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In the name of of Allah the Merciful

 

Introduction:

Praise be to Allah, Lord of the Worlds, and prayers and peace be upon our master Muhammad and his family and companions.

After

I have looked at a part of the jurisprudence of Hajj jurisprudence, which is needed now, especially after it facilitated travel to perform Hajj and Umrah, so the need was an advocate and a list for writing in it, which is beneficial to Hajj, Umrah and the guide.

And this important part is the things that contravene the woman's man in the Hajj and after the search and tracking found that there are ten things that get the violati

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Publication Date
Wed Sep 17 2025
Journal Name
Opción: Revista De Ciencias Humanas Y Sociales, Issn 1012-1587, Nº. 89, 2019
The effectiveness of employing the molecular representation strategy in the development of information Generation skills in the chemistry of second grade students in Intermediate School
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Autoría: Jehan Faris Yousif. Localización: Opción: Revista de Ciencias Humanas y Sociales. Nº. 89, 2019. Artículo de Revista en Dialnet.

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Publication Date
Sun Jan 17 2021
Journal Name
Academic Journal Of Interdisciplinary Studies
Employees Retention Strategy and its Impact on Organizational Memory: An Exploratory Research for the opinion of Faculty Members at Private Colleges on Baghdad
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The research aims to determine the impact of employees’ retention strategy on organizational memory. This research is historical, descriptive, and analytical. The sample consists of 158 faculty members in five private colleges in Baghdad. The technique used to analyze the data is SEM (Structural Equation Modeling), and SPSS (Statistical Package for the Social Sciences). The research concludes that the employees retaining strategy plays a vital role in retaining employees and hence maintains organizational memory. The findings and recommendations of this research assure the administrations of private colleges that employees retention strategy play a vital role in retaining its employee and hence maintains organizational memory. T

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