Search Results for e-tax
Abstract
This study examines the sales tax audit mechanism and its impact on financial sustainability in Iraq (the case of telecommunications companies) and investigates the main problems in the tax audit process with regard to the appropriateness of the type of audit used, the appropriateness of methods for selecting the audit case, and audit examination techniques used. Mixed in order to achieve research objectives and answer research questions. Specifically, the methods used in the study include submitting questions to auditors and tax investigators, and documentary and literary analysis. Using these research methods, the results of the study reveal that the sales tax audit mechanism is still undeveloped and uses a minimal set of tax audit activities that are conducted in order to address specific risks, in contrast to the concept of the sales tax audit mechanism which is a tool that improves voluntary compliance and increases performance future revenue and thus achieving financial sustainability by educating and helping taxpayers understand their tax obligations. Good interaction between tax auditors and taxpayers, in the end, the study presents the measures that can be taken by the public tax authority to alleviate the problems in the tax audit process.
Abstract
A case study of self-assessment and tax revenues An applied case study of the method of self-assessment of income in the General Tax Authority - Companies Department, and the problem of an overview of assessment and tax revenues was presented, and the study reached the stage of assessment and public revenues, and the study reached the stage of self-assessment and study, self-drawing and study in Abroad, Self-Painting and Study Abroad. Its final accounts through various activities, and that the mutual trust between the two parties to the tax accounting process) plays a key role in this type of income estimation methods, and the research came out with a variety of combination of relationships and mutual trust between the two parties to the tax accounting process through the development of tax awareness of the citizen. The one who successfully triggered the application of this method of estimating income, taking into account the tax administration’s commitment to the tax law and striving instructions not to be unfair to the taxpayer when estimating his income.
Abstract
The purpose of this research is to analyze the effect of applying the internal control system according to the COBIT5 framework on tax performance. Data was collected from the research sample using the questionnaire form, and the number of distributed questionnaires was (55), distributed to each of the officials and workers in the Iraqi General tax authority, Professionals, and Academics at the University of Baghdad. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The research has a significant positive relationship and influence between the framework (COBIT5) and the tax performance. The most influential dimensions of COBIT5 in tax performance dimension delivery, service and support (DSS), followed by evaluation, guidance and control (EDM), while the least influential dimensions in tax performance dimension compliance are planning and organization (APO). The research recommended adopting the COBIT5 internal control framework as a guide for auditors to advise senior management on the efficiency of the internal control system in the tax institution. This includes a governance framework for information technology, which is one of the most important pillars of the corporate governance system. This research also contributes by providing theoretical and practical implications for tax administration to improve the reality of tax performance.
Abstract
The aim of the research is to Identify the level of application and documentation of the process requirement item / analysis of the international standard (ISO 31000:2018),and diagnosis of quantitative and descriptive analysis in assessing tax risks using risk assessment techniques, as well as an indication of the level of tax risks to which the General Tax Authority is exposed. as well as to indicate the level of tax risks according to risk assessment techniques in the General Tax Authority, as the research started from a problem that raised several questions, including what is the percentage of application And documenting the analysis item from the process requirement in accordance with the international standard (ISO 31000:2018), and what are the techniques of quantitative and descriptive analysis of tax risks, and what is the level of those risks affecting the strategic goals, and the checklist has been adopted as a basic tool in collecting data and information, and the research has reached To the most prominent Conclusions, which is that the level of application and documentation of the analysis item of the process requirement has reached a rate of (19%), which is close to the weight of (partially applied and not documented), which means that the Structure under study has moved away from the application of the specification requirements and the size of the gap has reached (81)%. As well as the exposure of the body in question to the risks of the external environment at a higher level than the risks of the internal environment.
Abstract
Research aims to shed light on one of the types of electronic marketing (viral marketing), which practices the marketing of goods and services through social media (such as Facebook, Messenger, etc.). The research stems from the problem of the lack of systems of the General Authority for Taxes in Iraq and their failure to enter the taxation department for users of viral marketing, which can form a broad base within the taxable containers that increase the volume of tax revenues.
To achieve the goal,the extent of the success or failure of the viral marketing campaign was measured according to the Duncan equation, which showed that when the growth rate is more than (1) the correct one will lead to the success of the campaign. A viral message was also launched and their responses were collected for a sample (181) single to sell three types of clothing as a case study in cooperation with one of the viral marketing marketers, where it appeared that there are profits that are realized from the use of this method in marketing, and for this reason a proposal was submitted for tax inventory for the practitioners of this activity to hold them accountable for tax in accordance with Income Tax Law No. 113 of 1982 and its amendments
Abstract
The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.
Abstract
The research aims to identify the tools and areas of artificial intelligence that are subject to tax in the digital environment, and how to account for them in light of the problems and challenges resulting from the absence of legislation that is compatible with the digital nature of such transactions. This is done by developing a proposed integrated framework for tax accounting in the context of digital transformation and artificial intelligence. The research reached several conclusions, the most important of which is the lack of legislation covering tax transactions in the digital environment and in light of the variables of artificial intelligence. This is in addition to some instructions that have not been unified at the international level, in addition to the lack of mandatory implementation. The research included several recommendations, most notably the need to unify legislation related to tax accounting at the global level and the need to keep pace with global developments.
Abstract
The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.
Abstract
This research is about a statement of the event that information related to recidivism and its dimensions of (saving data, investing time, justice, justice, corruption, administrative corruption, discovering tax evasion, stimulating the media, the efficiency and completeness of information and the right time), and the descriptive analytical approach has been adopted. In light of it, the questionnaire was designed as a tool for those responsible for collecting data for the study, based on the statistical program (SPSS V.18), and the search for a related relationship with statistical significance for housing information in support was found to remove the impact of the information of the supporting bodies collectively or individually in the tax inventory
Abstract
The role played by the internal audit in any service establishment or profitability is an important focus in the work of that establishment because it is considered the safety valve and controls the extent of the commitment of the economic unit of the instructions in force in its operational and the extent of its commitment to accounting systems and financial reports, which will reflect on the efficiency and effectiveness of those The economic unit in its stand to try to exploit its work in the administrative and financial corruption, which is one of the serious factors that destroy the work of that establishment internally and externally.
In this research, which undermined the role of internal auditing in the process of reducing the administrative and financial corruption in the General Authority for Taxation through the knowledge of the duties assigned to the internal audit and the need to comply with the instructions issued by the General Authority for Taxes because any violation of these instructions may be a door of administrative and financial corruption Which requires that the internal auditor has an important role in standing against any attempt that may be exploited to exercise administrative and financial corruption in his obligation and instructions and to inform the administration of any violation in the tax work .
Abstract
E-learning is one of the important means that come as a result of the dangerous epidemic of Corona pandemic, which was applied to all Iraqi, Arab and international universities to avoid the spread of this dangerous epidemic that has assaulted humanity. Hence, it’s important to study the reality of applying E-learning, also study on situation of students and the use of statistical and studies Statistical to study this reality which will become realistic in use in the coming years
Among the statistics theories cluster analysis is used which is one of the important topics. A questionnaire from was distributed to student of the Ninavah Technical Institute (at the Northern Technical University). The Data included two axes, first one (exam performance) and the second (electronic exam). the sample number was 130 male and female students, and after debriefing the data, it was 11 damages questionnaires, The results were extracted and it was shown that the students’ ability to use the reality of E-learning increased and the skills and abilities to use modern education means and the internet increased.
Abstract
The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.
Abstract
This article examines the various effects of drug use and illicit drug trafficking on the economy. The study focuses on the losses that nations incur as a result of drug abuse, whether through decreased productivity, increased healthcare costs, or the rise in crime rates associated with drug use.
The research explores the impact of drugs on the workforce, highlighting how addiction affects work capacity and productivity, leading to higher unemployment rates. It also details the burdens drugs place on healthcare systems due to addiction treatment and drug-related diseases, driving up healthcare costs.
Furthermore, the study discusses the role of drugs in fueling organized crime and increasing government spending on security and justice, as well as the impact of the drug black market on the formal economy by reducing tax revenues.
The research concludes with recommendations on how to address these impacts through comprehensive policies aimed at prevention, treatment, and strengthening security efforts to combat drug trafficking.
Abstract
This research paper aims to review some aspects of the public sector's monopoly and dominance over economic activities, which makes it impossible to achieve real investment. To achieve this goal, descriptive analysis was relied upon by relying on data from official bodies and analyzing the structure of the public and private sectors and the most prominent they practice. The paper concluded that the shortcomings lie in the existence of a large number of economic activities monopolized by the state, which represent brakes on the investment process and real growth. Accordingly, the most important thing we recommend is the necessity of fully striving for a full partnership between the public and private sectors in accordance with existing legislation and determining the aspects assigned to each side to prevent monopoly and support competition that enhances access to the market economy
Abstract
Cash management, in general, is one of the most important matters that management should follow up, due to its effective role and importance in improving the financial performance of companies. The research aims to measure and know the impact of free cash flow on the market value of business establishments. A modern measure of their financial performance by mentioning its data in a special list like the rest of the lists. The research came to show the impact of free cash flow on the market value of business establishments by demonstrating the importance of using free cash flow indicators in industrial companies listed in the Iraq Stock Exchange by conducting an applied study that seeks to reach a predictive model for the market value of these companies, and represents the research community in industrial companies. Listed in the Iraq Stock Exchange, and the research sample was represented in (6) companies that were selected from among (19) companies listed in the Iraq Stock Exchange, due to their compatibility with the research requirements and the period from (2004-2019), and a set of indicators were used. Financial [earnings before taxes and interest (1-tax) + amortization and depreciation - capital expenses), (closing price multiplied by the number of shares)] as well as using a simple regression model to find out the effect of the independent variable on the dependent variable individually and for each company and using the statistical program ( Minitab 17), and the research concluded that there is a statistically significant effect of free cash flow on the market value of business establishments in general in the model, as well as that there is no effect of free cash flow on the market value Protective for business establishments in some companies.
Abstract
The research aims to determine the impact of intellectual capital on the profitability of business organizations, by identifying the availability of intellectual capital requirements with its three components (human, structural and customer) in achieving profitability , the research problem centered on the statement whether there is investment And real employment of intellectual capital in the company, the sample of the research, and the research was applied in Zain Iraq company for communications, and the researcher adopted the descriptive analytical approach, and the data was collected through the annual report of Zain Iraq published in the Iraqi Stock Exchange and for the years (2017-2019). And based on financial analysis and using personal interviews and field observations, the most prominent findings of the researcher were that the dimensions of intellectual capital affect the profitability of business organizations in varying proportions and in a positive way, and there was a logical justification for accepting the main hypothesis, at the same time, there are decrease in the level of training and development expenses for employees, and increase in the level of turnover of assets, was noted. The company also worked on the research sample to pay attention to attracting competent employees who have great experience in the required jobs, the research concluded with a number of recommendations, the most important of them was realize the importance of intellectual capital and work to develop and maintain it to achieve a high level of profits and also adopt expanded investment policies in order to create returns on their assets to achieve net profits after Tax, which gives more strength to the company.
Abstract
The research aimed to shed light on the most important reasons that led to the spread of expatriate workers in Iraq and their role in economic, development. The problem of the research was to know the most important reasons for the movement of expatriate workers and how this labor affects economic activity. The research hypothesis was that expatriate workers have impacts, whether Positive or negative on many macroeconomic variables such as employment, unemployment, and gross domestic product. The research was determined spatially in Iraq and for the period between 2013-2022. The research relied on the inductive approach based on the descriptive method. The most important conclusions reached by the research were the acquisition of expatriate workers on Most of the job opportunities are available in Iraq, especially after the openness that Iraq witnessed after 2003 AD, and employers have sought help from them significantly due to their low wages and the ability to work long hours compared to Iraqi workers. The most important recommendations were the necessity of developing laws that control the income of these workers, and imposing an income tax because a large portion of the income of these workers is transferred to their homes, which negatively affects the Iraqi economy.