Search Results for general-authority-for-taxes
Abstract
The research This research aims to demonstrate the importance of financial statements, the determinants of their effectiveness, and their relationship to administrative decisions. The General Authority for Taxes and the General Authority of Customs, both affiliated with the Iraqi Ministry of Finance, are obligated to implement tax laws. Furthermore, a Tax Policy Department was established within the Economic Department of the Iraqi Ministry of Finance in 2005. This department is responsible for drafting tax laws and developing tax strategy in Iraq. Consequently, decision-makers, assessors, and auditors within the General Authority for Taxes are required to possess professional qualifications and skills that enable them to examine financial data at a high level, particularly data prepared according to International Accounting Standards. They are also responsible for providing electronic software to facilitate administrative decisions aimed at achieving fairness in the distribution of the tax burden, saving time, and enhancing trust between taxpayers and the tax authority. This has made administrative assessment the foundation of the practical application of tax accounting. The research successfully addresses two key questions: First, do financial statements encourage or discourage administrative decision-making? The second question is whether the Iraqi legislator succeeded in achieving a balance between the interests of the state, society, and taxpayers through the tax system. The methodology used in this research was deductive, employing a descriptive approach to analyze financial reports (2021-2023) and an inductive approach using econometric analysis to refute the initial hypothesis: (There is no relationship between financial statements and administrative decisions). This was demonstrated by the results of the assessment memoranda, which showed that the relationship between financial statements and administrative decisions is interconnected, representing a part-whole relationship, as they constitute a significant financial resource and their proportion in the state's public revenues has increased.
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
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