Importance of obligation to the rules of professional conduct and its impact on tax revenues

An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes

Authors

  • خلدون سلمان محمد, باحث المعهد العالي للدراسات المحاسبية والمالية/ جامعة بغداد
  • وفاء عبد الأمير حسن, م. د. المعهد العالي للدراسات المحاسبية والمالية/ جامعة بغداد

Abstract

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis and the importance of this commitment for tax administration, and the extent of adoption of the financial statements), and its impact on tax revenues, and adopted researcher basic premise argument ((not to obligation by the rules of professional conduct in Iraq affect the tax revenue))

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Published

2020-12-20

How to Cite

Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes. (2020). Journal of Accounting and Financial Studies ( JAFS ), خاص. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/856