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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
Tue May 16 2023
Journal Name
Political Sciences Journal
(The role of the Security Council in Managing international crises (The Libyan crisis as a model
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The Security Council has an active role in addressing international crises and dealing with their causes. The Libyan crisis is one of the most important real tests of the Security Council and its role in maintaining international peace and security, as the Council has proven so far an ineffective role in resolving the crisis and dealing withtheir causes, which has prolonged its duration and increased its complexities and dangerous repercussions, perhaps the most prominent of which is the threat of the recently achieved cease-fire and the formation of a new transitional government led by Abdel Hamid al-Dabaiba, the growing significant obstacles facing the political process, foremost of which is the continued presence of foreign forces , m

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Publication Date
Fri Jan 09 2026
Journal Name
The Iraqi Journal For Information And Documentation Studies
The role of performance indicators in evaluating the performance of the University of Technology's Central Library
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University libraries seek to evaluate their performance in order to correct their path and adjust it in the right direction. Therefore, they use (performance indicators), which are a tool used by institutions to evaluate the weaknesses and strengths in their work and the reasons for failure to achieve some goals sometimes. They convert (goals, procedures and actions) into a formula that can be measured mathematically, which contributes to the library determining the gap between its current performance and what those libraries are supposed to be on, clarifying the path that the library is following, controlling the risks that may befall it, and thus enhancing the process of continuous improvement to avoid areas of failure and weakness becaus

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*
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The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
(Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma)
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Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The reality of total quality management in educational institutions and its role in achieving excellence performance
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This study is concerned with the reality of total quality management and its role in achieving the excellence performance of the employees of the Institute of Technology / Baghdad, excellence performance is described by the extent to which the organization is able to invest the effort of the human resource to achieve its Objectives by adopting the principles of Total Quality Management (TQM) according to some of its basic dimensions in proportion to the reality and Possibilities Institute, the aim is to study to know the reality of total quality management ,and indicate the levels of excellence performance in the Institute of Technology / Baghdad,

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF CORPORATE GOVERNANCE IN PROTECTING INVESTORS' RIGHTS / ANALYTICAL STUDY IN THE IRAQI STOCK EXCHANGE: ROLE OF CORPORATE GOVERNANCE IN PROTECTING INVESTORS' RIGHTS / ANALYTICAL STUDY IN THE IRAQI STOCK EXCHANGE
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The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Role of ERP In Enhancing the Accuracy of Financial Reporting
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Abstract

Nowadays, the adoption of economic unity on the accuracy of financial reporting is very important. Economic units need accurate financial reporting to be more competitive and to improve the performance. Management can also achieve financial information in real time through the application of ERP systems. This system will facilitate management to access the most up-to-date information such as planning, monitoring and evaluating the business processes of the organization to be more effective.

On the practical side, the Enterprise Resource Planning (ERP) system was applied to the General Company for Vegetable Oils to demonstrate a course in enhancing the accuracy of financial reporting.

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The role of governors and Arab workers in helping the needy and the poor in the eras Rashidin and Umayyad
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The research deals with financial and supplies support from the rulers and governors of the
Arab cities and Islamic regions to the poor of common people and the poor of their own . The
Islamic Arab community was characterized , since the prophet's era , with great humanistic
features that formed the cultural characteristic which organized individual's economic life .
The prophet , senior Muslims and the rich cared a lot about this side . There was a large
variation in the degrees of wealth and poverty in the Muslim Arab community as a heritage
from the pve – Islamic society where there is no concern about helping the needy and poor .
Thus , the research sheds light on the different forms of help offered by rulers a

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of using blockchain technology in improving the quality of digital financial reports
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This study aims mainly to identify the role of the use of blockchain technology in improving the quality of digital financial reports, answering questions and testing the hypothesis of the study, the researchers relied on the descriptive analytical approach, and to obtain the necessary data a questionnaire was distributed after evaluation to the study community.

The results of the study have shown that the use of blockchain technology helps to provide a high degree of reliability in digital financial reports published to banks over the Internet, ensure the speed of completion and completion, and maintain the privacy and confidentiality of the information contained in the digital financial reports of banks

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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
The Role of Website Users in the Consumption of Notifications: A Field Study of Websites
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This research seeks to explore the impact of notifications on enhancing user engagement with websites, primarily through user subscriptions and their interaction with notifications on these websites. The significance of this study lies in its implications for crafting compelling headlines that capture users' attention, streamline their access to journalistic content, and align with the objectives and editorial policies of news websites. It sheds light on the factors influencing users' preferences for specific notifications and their engagement with content based on their individual interests, motivations, and the satisfaction derived from such interactions.
The researcher has reached several key findings, inc

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