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Tax Audit and Its Impact on Tax Returns Quality

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing the due tax amount, and consequently raising tax revenues going into the State treasury.    Amongst the most notable conclusions is that tax management represents one of the most important users of taxpayers accounting information, as financial reports and statements the main factors contributing to improving financial reporting

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Context and its influence in direction of reference by Abi Hussein Al Basri

Context and its influence in direction of reference by Abi Hussein Al Basri

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Publication Date
Sun Jan 01 2023
Journal Name
Second International Conference On Innovations In Software Architecture And Computational Systems (isacs 2022)
Structural flexibility and its impact on contemporary architecture

. The concepts of structural flexibility became one of the important goals in the design phases to reach high performance in architecture. The pioneering projects and ideas that linked architecture with technologies and scientific innovations appeared, with the aim of reaching projects that mix the concepts of flexibility with the development of machine thought and modern technology to meet the functional, environmental, and aesthetic requirements for human wellbeing. The aim of this paper is to identify the mechanisms used in order to reach flexible structural systems capable of accommodating technological changes and developments. The research hypothesizes that the structural design according to the concepts of flexibility achieves high s

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Publication Date
Thu Mar 02 2017
Journal Name
Journal Of Legal Sciences
Armed Conflicts and Its Impact on Human Rights

The United Nations (UN) has affirmed a corpus of international human rights of which the most significant legal formulation is the International Documents of Human Rights which encompasses the Universal Declaration of Human Rights (UDHR) 1948, etc. International lawyers consider the Universal Declaration to have the status of customary international law, establishing a common standard by which to judge states' actions to protect human rights from armed conflicts. The aim of this paper is to examine the impact of armed conflicts on civilian’s human rights. The methodology adopted in this paper is purely a library based research focusing mainly on primary and secondary sources. The paper concludes that a new Human Rights Council should b

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Community organization and its impact On social security

The world went through turmoil before the sixth century AD, and human societies were in conflict and rivalry, each strong state is a weak state-dependent, but the dominant societies made the slave societies to them .. And thus made many societies or civilizations system of classes, and differentiation between members of one community, Weakened its strength and go alone. As the Islamic society in the present weak and weak and falling to the lowest levels of civilizational underdevelopment in the organization of society and social security contrary to what it was Islamic civilization, because of our distance from the heavenly instructions, and this prompted many to walk behind Western ideas aimed at the demolition of Islamic civilization,

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Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
Community organization and its impact on social security

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
       We see human societies differ from one society to another in organizing social life, and each according to the foundations and rules prepared by the main thing in the welfare and prosperity.
That is why we see eastern societies differ from western societies in many patterns and various ways of reaching that sophistication, until Islam came and gave the proper model in raising society at that time to the best and highest social levels, because it is based on heavenly rules and foundations and not status as in previous civilizations.
And when the Islamic community has

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Architecture design quality in build competitiveness for contracting companies in The Ministry of Housing and Construction of Iraq

The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of ​​architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) manage

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Publication Date
Mon Sep 02 2019
Journal Name
Journal Of Legal Sciences
Pre-default and its effect on the performance of the contractual obligation at the debtores expense

Per- breach of the contract is that the other contractor shall act, act or issue a statement indicating that will not out the performance on time and that such breach may provide the contracting party with the right to damage a range of options in order to remedy such damage, if there is necessity, there is also the possibility of reparation through the performance at the expense of the debtor. This matter is relative according to each law. It is different in English law than in civil laws as the latter lack an integrated regulation of predefault provision. The provisions are detailed.                         &nbsp

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of coordination and joint cooperation in raising the quality of auditing in accordance with the INTOSAI standard(9150 (: Applied research in the General Company for Marketing Medicines and Medical Appliances - Kimadia

The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation

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

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Employing the references of Shariah Audit in supporting Governance of Iraqi Islamic Banks: An analytically study

The Islamic Banks including the Iraqi ones are often resorted to support their governance frameworks in order to improve its competitiveness in their communities. Where, those banks are looking for activities that enhance their governance; one of these activities is Shariah Audit that provided the auditing capabilities to face of developmental challenges and increase competitiveness. Therefore, the content of this paper, discusses know-how to use the Shariah Audit and its references in support of the Shariah Governance in the Iraqi Isla

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