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1
Hasan, Salam. "Tax Exemptions and Their Role in Creating International Investment Opportunities in Iraq Wasit Tax Authority / Wasit Investment Authority." Al Kut Journal of Economics and Administrative Sciences 15, no. 48 (2023): 186–206. http://dx.doi.org/10.29124/kjeas.1548.10.
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The investment climate is the real vessel for economic life, and thus developing countries realized the need to create a suitable climate for investment in terms of searching for the necessary solutions to the obstacles that prevent this from happening, and the Iraqi economy shares with those countries many links, especially economic ones, so the politics in Iraq are facing A number of challenges, foremost of which is the legal legislation that guarantees the legitimate right to invest in Iraq. This study attempts to highlight the most important guarantees and legal incentives granted by the Iraqi Investment Law No. (13) for the year 2006 to attract foreign investors to Iraq as well as stimulate local investors in it. By creating an environment conducive to investment and guaranteeing the rights of investors.
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Fahd, Abdul Aziz Muhammad Al-Mahmoud. "Ways To Accelerate the Application of Electronic Tax Accounting." International Jordanian Journal, Aryam Journal of Humanities and Social Sciences (IJJA) 5, no. 1 (2023): 30–46. https://doi.org/10.5281/zenodo.8373257.
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<strong>Abstract:</strong> The current study aimed to identify ways to accelerate the application of electronic tax accounting from the point of view of accountants working in the Iraqi General Tax Authority. To achieve the goal of the study, the student researcher used a questionnaire tool that he applied using the descriptive analytical approach to the study sample, which consisted of (170) accountants working in the authority. The Iraqi tax authorities were selected by a simple random method. The results of the study concluded that (legislation and law, tax administration, tax community) are ways to accelerate the application of electronic tax accounting, as they played a highly effective role in accelerating the application of electronic tax accounting in the Iraqi General Tax Authority. <strong>Keywords</strong>: Electronic tax accounting, Iraqi General Tax Authority. <strong>سبل تسريع تطبيق المحاسبة الضريبية الإلكترونية </strong> <strong>ملخص الدراسة:</strong> هدفت الدراسة الحالية الي التعرف على سبُل تسريع تطبيق التحاسب الضريبي الإلكتروني من وجه نظر المحاسبين العاملين في الهيئة العامة للضرائب العراقية، ولتحقيق هدف الدراسة استخدم الطالب الباحث أداة الاستبانة التي طبقها باستخدام المنهج الوصفي التحليلي على عينة الدراسة التي تكونت من (170) محاسب يعملون في الهيئة العامة للضرائب العراقية، تم اختيارهم بالطريقة العشوائية البسيطة. وتوصلت نتائج الدراسة الي أن كل من (التشريعات والقانون، الإدارة الضريبية، المجتمع الضريبي) تُعد من سبل تسريع تطبيق التحاسب الضريبي الإلكتروني حيث جاءت ذات دور فعال بدرجة مرتفعة في تسريع تطبيق التحاسب الضريبي الإلكتروني في الهيئة العامة للضرائب العراقية. <strong>الكلمات المفتاحية:</strong> التحاسب الضريبي الإلكتروني، الهيئة العامة للضرائب العراقية.
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Omrane, Amina, and Iman Hussein Dawood Al-Share. "The Role of Business Intelligence in Developing Tax Performance: An Applied Research in The General Taxing Authority." Revista de Gestão Social e Ambiental 18, no. 2 (2024): e07273. http://dx.doi.org/10.24857/rgsa.v18n2-192.
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Objective: The present research aims at examining the role of business intelligence in developing tax performance in the General Tax Authority of a developing county. Theoretical Framework: To enlighten the main concepts of this study and underpin their theoretical foundations, the business intelligence tools and applications were presented. Their characteristics, dimensions, virtues, as well as the reasons behind their implementation were also detailed. Therefore, the role of business intelligence in improving tax performance was justified, providing a solid basis for understanding the context of our investigation carried out in the taxing authority of the Iraqi capital. Method: To conduct our investigation, a questionnaire was administrated to the target respondents, i.e. 97 employees of the General Tax Authority, located in Baghdad. Following the data collection process, descriptive, then regression analyses were undertaken. Results and Discussion: The obtained findings support that business intelligence exerts a positive influence on tax performance of the general tax authority. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into the awareness of the importance of business intelligence and software applications at the workplace. Departments’ directors of the general taxing authority are invited to cooperate with the corresponding authority whose work could be better performed electronically. Decisions regarding citizens could also be taken more wisely. Originality/Value: The relevance of the present research is essentially evidenced by its main practical implications regarding the improvement of tax performance of taxing authorities of developing countries, as well as the betterment of tax services dedicated to citizens.
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Hala Abdul Ameer Dhahir, Ahmed Rahi Abed, and Nuha Aadi Abd Ali. "The Role of the Cash Flow Statement in Enhancing the Quality of Financial Reporting in the General Tax Authority : An Applied Study." Harmoni Economics: International Journal of Economics and Accounting 1, no. 4 (2024): 01–12. http://dx.doi.org/10.70062/harmonieconomics.v1i4.21.
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The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.
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Rahm, M. M. Alaa Ali, and M. M. Sarah Jabr Hussein. "The role of tax revenues in increasing sources of national income and diversifying the Iraqi economy A analytic study for the period (2010-2020)." Manar Elsharq Journal for Management and Commerce Studies 2, no. 4 (2024): 27–51. https://doi.org/10.56961/mejmcs.v2i4.792.
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The state's general budget plays an important role in the economic, social, political and other fields, in light of the growth of this role, the deficit in the general budget has tended to increase in various countries of the world, which in some countries has become of a long-term tendency and takes on a structural character linked to the characteristics of the economic structure of these countries, and for this reason it has become necessary to search for ways to finance this deficit, especially in oil-producing countries, to achieve sustainable growth in revenues without relying on the rentier source, which is often characterized by volatility, the main problem of the study is that tax revenues achieved only a small percentage of public revenues to support the budget that came identical to what the researcher reached during the study period (2010-2020) whose contribution rate amounted to (3,206%) as a result of the structural imbalances in the Iraqi economy, while those in charge of financial policy seek to implement broad structural reforms to reduce dependence on oil and diversify sources of public revenues, in particular, the reform of the tax policy, both aspects of direct taxes which amounted as a contribution percentage of the total tax revenue during the study period (65.6%), and indirect taxes which amounted to (34.4%), in addition to the decrease in tax effort, which amounted to (0.065%) and did not reach the acceptable limit, it is (1), and in light of the actual revenues recorded by the tax revenues, both direct and indirect, a future spatial vision was developed to develop these revenues and identify the weaknesses and defects in order to reduce dependence on the rentier source and diversify the sources of income because of its negative effects on the Iraqi economy, according to the statistical results of the (SPSS) program and through (CHISQ- TEST), it reached (0.2), while in (F-TEST) it reached (5.6) with a significance level of (0.09) which confirms the validity of the research hypothesis, that states that there is no significant impact of tax revenues in the Iraqi economy on diversifying and increasing sources of national income for the period (2010-2020),The study concluded with a set of recommendations, the most important of which is expanding the tax base due to the presence of untapped tax capacity amounting to (7.6%) and automating tax collection, the General Authority for Taxes and the General Authority of Customs, In addition to reviewing and restoring legal legislation for taxes including within the framework of simulating economic reality.
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Mahdi Sahi, Ahmed, and Tariq Jassim Mohammad. "Analysis of the Effect of Voluntary Disclosure on Tax Evasion: An Applied Study on the Private Shareholding Companies Listed in the Iraq Stock Exchange." Journal of Economics, Finance and Accounting Studies 5, no. 4 (2023): 64–79. http://dx.doi.org/10.32996/jefas.2023.5.4.7.
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The present study aims to measure and analyze the impact of voluntary disclosure of private joint-stock companies on tax evasion for the period from 2016 to 2020. To obtain this objective, the researcher relied on a special model to measure voluntary disclosure using the Miller index to measure tax evasion. The present study relied on the inductive approach in its theoretical part and the descriptive analytical approach to reveal the causal relationships and test the hypothesis. The study population includes the General Commission for Taxes. The study sample consists of companies within the private sector, namely (Al-Mamoura Investments Company, Baghdad Hotel, the Iraqi Company for Seed Production, and Elaf Islamic Bank). The present study concludes that there is no influence of voluntary disclosure on tax evasion as well as the discrepancy and difference in voluntary disclosure rates for companies between sectors. There is no specific or close level, which means that each company has its own policy, culture, and awareness of adopting and practicing voluntary disclosure regardless of the sector in which it operates. The Iraqi private shareholding companies practice tax evasion at different rates. The present study recommends activating the supervisory role of the competent authorities, foremost of which is the tax administration represented by the General Authority for Taxes, to reduce the chances and size of manipulation in financial reports and to impose strict and deterrent penalties on those who transgress the tax law and attempt to present misleading financial statements by enacting Numerous court rulings and imposing large fines.
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Sami Lateef Jihadi, Nuha Aadi Abd Ali, and Ali Mamood Amed. "Applying The Six Sigma Methodology To Enhance Accounting Information Quality And Boost Tax Revenue- An Applied Study." Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2, no. 4 (2024): 18–29. http://dx.doi.org/10.61132/nuansa.v2i4.1263.
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The purpose of the research was to boost tax revenues and enhance the accuracy of accounting information by implementing the SIX SIGMA technique. In order to gather primary data from the study sample, which consisted of (148) personnel in the quality and internal audit departments or the representatives of them in the Iraqi General Tax Authority, a questionnaire with (148) items was created. The study came to several conclusions, chief among them being that Six Sigma standards—which include senior leadership commitment and support, feedback and measurement, continuous improvement, processes and systems, and human resources—have a major influence on enhancing the degree of accounting information quality and collecting tax revenue (internal audit activities management, risk management evaluation, planning and carrying out the audit procedure, and sharing the findings) at a significant level (0.05). The report advised focusing on the Six Sigma idea and showcasing its potential for reducing mistakes, enhancing the caliber of accounting data, and boosting tax revenues.
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Ramyar Rzgar Ahmed, Hawkar Qasim Birdawod, and S. Rabiyathul Basariya. "Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq." Restaurant Business 118, no. 11 (2019): 80–88. http://dx.doi.org/10.26643/rb.v118i11.9936.
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The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.
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Haider Mutasher Al-Kaabi. "The impact of knowledge management strategies on tax compliance. An applied study in the General Tax Authority." Technium Business and Management 10 (December 16, 2024): 90–108. https://doi.org/10.47577/business.v10i.12242.
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The compliance decision is nothing but a moral decision taken by the taxpayer to declare the amount of taxable income. Since the economies of knowledge-based societies have cast their shadows on various fields, both public and private sectors, studying the impact of knowledge management strategies in studying tax compliance is a cognitive addition and a modern field of study. The current research aims to study the impact of knowledge management strategies in enriching tax compliance with the tax authority in Iraq. The questionnaire tool was chosen as a measuring tool for the research, in addition to extrapolating previous research efforts from other countries. The questionnaire, consisting of 12 questions, was distributed to 62 tax assessors and auditors in the Ministry of Finance / General Tax Authority in Iraq, 54 responses were received. After statistical processing using the SPSS program, the results showed that, in general, the research sample considers that changing tax compliance requires the presence of tools, including reformulating the concept of financial culture as part of community culture. The prominent impact of knowledge management strategies appeared due to the connection and importance of these strategies in particular and knowledge management in general in each country and is derived from them, basically, and affects Tax compliance, in turn, affects accounting systems in general, and therefore knowledge management strategies and tax education in particular directly affect the development of tax compliance and the reduction of tax evasion at the state level. This research in the field of social impact is expected to open new horizons for managers in tax administration by organizing their strategies for knowledge management and making them keep pace with the movement of change and development. This will contribute to enhancing tax compliance, which leads to maximizing the state's sovereign financial resources.
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Ali, Nuha Aadi Abd. "The Role of Corporate Governance Mechanisms in Reducing Risks and Improving the Performance of Tax Authorities: An Applied Study." Journal of Multidisciplinary Cases, no. 46 (October 5, 2024): 50–61. http://dx.doi.org/10.55529/jmc.46.50.61.
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The research purposes to shed light on the concept of business governance, its status and justifications, as well as to review its most important mechanisms with a focus on the role of the audit committee mechanism in reducing risks and improving performance, and to detect these undesirable practices and try to highlight their impact on work and accounting results. A basic premise has been put forward: an audit committee mechanism can help reduce risk and improve the performance of tax authorities. The research has been applied in the Iraqi General Tax Authority. For the purpose of achieving the objectives of the research and testing its hypothesis, the role of the audit committee mechanism in reducing risks and improving the performance of tax authorities has been shown. The researcher came to a number of conclusions, the most significant of which was that effective corporate governance must be implemented in conjunction with good and ongoing application process monitoring. It also must address issues head-on in order to lower risks and enhance the effectiveness of tax authorities.
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Hama Amin, Othman Abdulqader. "The Role of Tax Audit in Reducing the Phenomenon of Tax Evasion and its Reflection on Tax Revenues." Journal of University of Human Development 4, no. 4 (2018): 27. http://dx.doi.org/10.21928/juhd.v4n4y2018.pp27-35.
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The purpose of this research is to explain the reality of tax auditing in reducing the phenomenon of tax evasion, by highlighting the most important reasons and factors that help in tax evasion.This research was carried out on a sample of companies operating in Iraq, which is an applied research based on the data of the General Authority for Taxation of these companies. The study concluded that the reasons for evasion of taxes are due to lack of tax awareness and lack of trust between taxpayers and the tax department, Thus enhancing the risk of tax evasion.The study recommended that: 1. Increase confidence between the tax department and taxpayers, and as a result, reduce tax evasion. 2. The necessity of this research lies in the development of a strategy for the tax system and the provision of a kind of equality between taxpayers and the tax department, which increases revenues, and gives credibility to the relationship between taxpayers and the income tax authority.
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Suleiman, Shaima Ahmed, and Amer Mohammed Salman. "The Importance of the Reliability of Accounting Information in Determining Taxable Income." International Journal of Professional Business Review 8, no. 8 (2023): e01992. http://dx.doi.org/10.26668/businessreview/2023.v8i8.1992.
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Purpose: The aim of this research to achieve the possibility of achieving a positive interaction between accounting and tax and attention to the development of accounting standards and their adaptation to local tax legislation, and the importance of the reliability of accounting information contained in the financial statements with the International Accounting Standard (12) for the purpose of reaching tax profit based on accounting profit is increasingly important. Theoretical framework: There is a lack of reliability in the financial statements that represent the outputs of accounting, in other words that the accounting information does not spare the aspect of honest representation of business results and financial position and it does not clearly reflect the nature of the taxpayer's activity, as well as the above there is a difference between accounting profit and tax profit. Design/Methodology/Approach: The first section is the research methodology, the second section is the theoretical aspect, accounting information, the third section is the practical side, and the fourth section is the conclusions of recommendations in addition to the sources of research. The research community was in the General Authority for Taxation Companies Section and the research sample was for four local private shareholding companies, which are as follows: 1. Modern sewing company, 2. Iraqi Company for Carpets and Furnishings. 3. Al Mansour Company for Pharmaceutical Industries, Medical Supplies, Cosmetics and Sterile Water. 4. Baghdad Soft Drinks Company. The research sample consisted of a group of Iraqi private companies listed on the Iraqi Stock Exchange and the industrial sector selected private companies from among the rest of the sectors for the following reasons: 1. Of the companies listed on the Iraqi Stock Exchange within the industrial sector, the number of listed companies according to the reports of the Iraqi Stock Exchange (21) companies. 2. Of the traded companies, where the volume of traded shares according to the reports of the Iraqi Stock Exchange for the year 2020 (3140.8) million shares and a value of (10526.8) million dinars as it reached in 2021 (2913.5) million shares and the value of (9022.9) million dinars. Findings: The research focused on measuring the reliability of accounting information through measures of the quality of accounting profits of the companies of the research sample by adopting the reliability property to measure the degree of reliability of the financial statements of companies before and after the adoption of the application of the International Accounting Standard (IAS 12) in accordance with the local accounting rules adopted in the presentation of financial statements. The use of statistical methods in measuring the reliability of accounting information within the financial statements of private shareholding companies dealing in the Iraqi Stock Exchange, in accordance with the requirements of the application of the International Accounting Standard (IAS 12) income taxes. Study the requirements for the application of the International Accounting Standard (IAS 12) on income tax and its impact on the determination of taxable income. Research, practical & social implications: The accounting outputs, which are represented by the financial statements (final accounts and balance sheet) are the basis on which to rely when determining taxable income to complete the tax accounting process, and it is normal that the state of dependence on those accounting outputs (financial statements) depends on the degree of reliability of those outputs for the tax administration, and it is worth mentioning thestate of dependence on those accounting outputs (financial statements). Originality: the value of the study was to indicate the extent to which the reliability of accounting information affects the determination of taxable income through the measure of reliability of accounting information as follows: Reliability, Test the search measurement tool, Test the normal distribution of the reliability scale of the companies research sample, Testing research hypotheses, Analysis of regression results for the reliability of accounting information of the companies research sample, Checklist analysis.
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Hamed, Qasem Kadem, and Khaldoun Salman Mohammed. "Financial planning and its impact on improving tax revenues in Iraq: An applied study in the general tax authority." International Journal of Research in Finance and Management 7, no. 2 (2024): 626–32. https://doi.org/10.33545/26175754.2024.v7.i2g.418.
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Baghdadi, Ali Ghanim Shakir, and Khemaies Bougatef. "THE IMPACT OF AN AUDITOR'S ADHERENCE TO THE PRINCIPLES OF NEUTRALITY, PROFESSIONAL INDEPENDENCE, PROFESSIONAL CONFIDENTIALITY, AND TRUST IN THE TAX ACCOUNTING PROCESS." Journal of Law and Sustainable Development 12, no. 2 (2024): e3244. http://dx.doi.org/10.55908/sdgs.v12i2.3244.
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Objective: This study aims to demonstrate the impact of the auditor's adherence to the principles of neutrality, professional independence, confidentiality and trust in the tax accounting process and the importance of this commitment to the tax administration. The study also examines the extent to which the tax administration relies on the auditor's report and financial statements in determining the taxable income of taxpayers.
 
 Methodology: The study's objectives were achieved by collecting data from a survey distributed to certified auditors working for the Iraqi Board of Accountancy and Audit, employees of the Federal Financial Control Bureau, and employees of the General Tax Authority. A total of 230 questionnaires were distributed, 200 of which were returned and verified for statistical analysis.
 
 Results: The results indicate a statistically significant positive effect at the 5% level for the impact of neutrality and professional independence on the tax accounting process. This means that an increased focus on auditor neutrality and independence will contribute to a 0.469 increase in the efficiency of the tax accounting process. In addition, there is a positive and statistically significant moral impact below the 5% level for the impact of professional duty of confidentiality and trust in the tax accounting process. In other words, ensuring auditors follow the rule of professional confidentiality and trust can improve tax accounting efficiency by 0.350.
 
 Conclusion: Professional ethics and codes of conduct serve as guides for auditors to exhibit appropriate professional behavior while performing their duties to meet society's ethical requirements. The professional code of ethics is the outcome of the profession's efforts to develop and organize rules. It assures the tax administration that the financial statements submitted by the taxpayer (companies) and approved by the auditor who adheres to those rules are truthful and fair.
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Lateef, Abdulameer Zamil, Fadhil abbas Kadhim, and Noor Nadhim Hameed AL-Jassam. "Recent Trends for The Development of the “Tax System” and its Impact on Improvement “Tax Revenues” in Iraq." South Asian Journal of Social Sciences and Humanities 3, no. 5 (2022): 1–16. http://dx.doi.org/10.48165/sajssh.2022.3501.
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The objective of the study is to decide the correct methods through which the "Tax system" may be advanced in a way this is well matched with numerous environmental variations and trends, in addition to displaying the position of the "Tax system" in improving "Tax Revenues" and encouraging financing the state's budget. The research is based on two fundamental assumptions: (1) the development of the "Tax system" allows to enhance tax revenue and finance the state's budget. The sample of research is of personnel inside the General Tax Authority, which include administrators, accountants, and auditors, for the fiscal year finishing December 31, 2019. Analytical equipment was used to attain the studies outcomes, which showed that the tax branch has a susceptible hobby in transferring towards appropriate and cutting-edge techniques that It is feasible to reduce tax evasion, as study has concluded that there is a set of appropriate scientific methods that can help in decreasing tax evasion, improving tax sales, and financing the country's budget.
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Assistant teacher Khaldoon Salman Mohammed. "Obstacles to tax accounting in digital currency trading in Iraq (Case Study)." Economic and Administrative Studies Journal 2, no. 2 (2023): 97–119. http://dx.doi.org/10.58564/easj/2.2.2023.6.
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The research aims to study the obstacles of tax accounting in trading digital currencies in Iraq, and the mechanism of tax accounting by reviewing some international tax systems, where the research sample was chosen to include a number of employees (the General Authority for Taxes, and those interested in trading digital currencies), and a questionnaire was developed and distributed to A sample of (90) individuals, male and female, of various academic qualifications, from which (86) questionnaires valid for analysis were retrieved. In order to process the data, a set of statistical methods were used, most notably the arithmetic mean, standard deviation, correlation coefficient (spearman) and regression coefficient using the statistical program (spss). The research concluded that there is a correlation and a positive impact of the obstacles of tax accounting on the trading of digital currencies, but the most prominent recommendations are the need to reconsider the income tax law No. By taking advantage of the global tax systems to deal with cases of tax accounting for such transactions in the future.
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Alwan, Alaa Hussein, and Mohammed Salman Abbood. "An Analytical view of the Extent to which the Tax Accounting Process Conforms to the Transfer of Property Ownership in Accordance with Resolution 120 of 2002 with the Tax Rules." Muthanna Journal of Administrative and Economic Sciences 11, no. 1 (2021): 266–78. http://dx.doi.org/10.52113/6/2021-11/266-278.
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The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision. The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration. The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process. Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process. A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority. These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules. The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules. It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is. Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws. It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected. The taxpayer is the one who is forced to pay it when completing his transaction to sell his property. The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.
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Abd, Waad Hadi, Bushra Hassan Mohamed El-Toby, and Akeel Dakheel Kareem. "Customs taxes and their role in increasing the revenues of state through the governance of border port imports." Edelweiss Applied Science and Technology 8, no. 6 (2024): 7039–49. https://doi.org/10.55214/25768484.v8i6.3522.
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The article aims to focus on the financial objective of customs tax and the further role in increasing its contribution in funds of the general budget of the state and also highlighting the importance of implementing import governance at border crossings in Iraq. In addition, drawing the attention of the General Tax Authority to the importance of implementing it to contribute to supporting the state’s general budget. The deductive methodology is adopted to know the customs taxes and their growing role in the general budget revenues of the state through a group of sources obtained from libraries and the Internet. The analytical methodology is also adopted via analyzing the content of the data related to the research. The data of study is obtained from the border outlets affiliated with the Ministry of Finance for the period from 2017-2021. The value of the research is represented in what was reached in terms of knowing the importance of customs tax governance as an important and necessary tool for implementing the rules and procedures taken by the border crossings administration to ensure the smooth running of work and activating the tools of control, transparency, integrity and enhance credibility with ensuring the rights fairly for everyone. In addition, preserving the tax revenue from loss. One of the most important recommendations is the necessity of the General Authority of Customs to activate its oversight apparatus to control the border crossings and not allow the entry and exit of goods without subjecting them to customs tax and discovering cases of customs evasion to raise the rates of customs revenues to support the general budget of the state.
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Rizej Al-Boresha, Hafez Kamel, and Dr Roland Tannous. "Impact of Workers' Voice and Job Integration on Development of Positive Psychological Capital :A Field Study in General Tax Authority in Iraq." International Journal of Transformations in Business Management 13, no. 02 (2023): 127–48. http://dx.doi.org/10.37648/ijtbm.v13i02.010.
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The aim of the current research, through its chapters and topics, is to identify the ability of the departments of the General Authority for: Higher, Middle and spuriously Taxes to apply measurement indicators or the dimensions of the voice of workers and functional integration as necessary and effective processes that contribute to the development of positive psychological capital at the level of work in the business environment, and given the importance of the two variables researched for the university from The perspective of the community and the sample resulting from directing the various administrative phenomena in improving the work of the authority, and on this basis, the research problem was embodied in its main question (Was the strike committee able to employ the voice of workers and functional integration to improve the psychological capital of its employees?), so that this question is a starting point for a research goal embodied by choosing The exploratory, analytical descriptive approach is the most appropriate in this research direction, to prepare a questionnaire for research from solid scientific standards adopted by previous studies and to introduce some expert professors and arbitrators to it with appropriate modifications, to be distributed to the research community (100) of its leaders, to be collected and analyzed through the statistical program (SPSS V. 28) Through the appropriate statistical methods, the practical analysis through the data obtained by the researcher from the sample answers reached the most prominent result (the tax authority was able to employ the voice of workers and functional integration to improve the psychological capital of its employees), in addition to the availability of the three variables and their good practice in the authority.
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Ahmed, Zaid Ali. "A Proposed Model for Developing the Taxation System on Oil Companies in Iraq: A Strategic Framework for Budget Financing and Enhancing Economic Stability." European Journal of Management, Economics and Business 2, no. 2 (2025): 182–97. https://doi.org/10.59324/ejmeb.2025.2(2).17.
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This study aims to implement the proposed recommendations to enhance the efficiency of the strategic management of the state's fiscal policy. This objective is pursued through the pivotal role played by strategic management within financial institutions, particularly in controlling and utilizing fiscal policy tools for the formulation, estimation, and execution of the state’s general budget. The ultimate aim is to achieve the economic objectives set by the executive authority. However, these goals are often difficult to realize due to the state's heavy reliance on oil revenues and the pressing need to diversify income sources. To address this issue, a model has been proposed for imposing taxes on oil companies operating in Iraq, in light of the observed inefficiencies in the current tax system. Accordingly, the study recommends adopting clear strategic plans that contribute to achieving the goals of fiscal policy, enhancing social welfare, and improving the application of tax regulations.
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Jassim, Hakim Kamel, Fayek Saleh Khamis, and Hamadi Fakhfakh. "The role of modern technologies in reducing tax evasion by individuals, taking into account tax awareness: A field study in the general authority for taxes in Iraq." International Journal of Foreign Trade and International Business 6, no. 2 (2024): 135–41. https://doi.org/10.33545/26633140.2024.v6.i2b.127.
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Zaid, Ali Ahmed. "A Proposed Model for Developing the Taxation System on Oil Companies in Iraq: A Strategic Framework for Budget Financing and Enhancing Economic Stability." European Journal of Management, Economics and Business 2, no. 2 (2025): 182–97. https://doi.org/10.59324/ejmeb.2025.2(2).17.
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This study aims to implement the proposed recommendations to enhance the efficiency of the strategic management of the state's fiscal policy. This objective is pursued through the pivotal role played by strategic management within financial institutions, particularly in controlling and utilizing fiscal policy tools for the formulation, estimation, and execution of the state’s general budget. The ultimate aim is to achieve the economic objectives set by the executive authority. However, these goals are often difficult to realize due to the state's heavy reliance on oil revenues and the pressing need to diversify income sources. To address this issue, a model has been proposed for imposing taxes on oil companies operating in Iraq, in light of the observed inefficiencies in the current tax system. Accordingly, the study recommends adopting clear strategic plans that contribute to achieving the goals of fiscal policy, enhancing social welfare, and improving the application of tax regulations.
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عباس فاضل, رسل, та أ. م. د. عبير محمد جاسم. "الدور التمويلي للتعريفة الكمركية في الاقتصاد العراقي بعد عام 2003". Iraqi Journal For Economic Sciences 2022, № 72 (2022): 194–209. http://dx.doi.org/10.31272/ijes2022.72.11.
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The customs tariff represents a very important financial tool after oil in financing the general budget and expanding the scope of public revenues and providing them with financial resources. However, the legislative authority legislated the tariff law and applied it late, and that corruption was one of the most important reasons that made this resource weak contributing to public revenues, and the problem of research lies in the financing role of the customs tariff is very weak, even after the application of the customs tariff law of 2010, and the tariff did not contribute as required to financing the state with customs revenues. The research is on two axes, as the first axis deals with the theoretical framework of the customs tariff and the second axis is the customs revenues in Iraq and their role in financing the public budget after 2003, and that one of the most prominent conclusions reached by the research is the percentage of the contribution of customs revenues to public revenues is still weak, as the average contribution rate reached The customs revenue in the general revenue is (0.71%), which is less than the correct one until After the application of the customs tariff law, the indicator of customs evasion has increased for some selected years, which were chosen since the law was applied, to find that the rates are still high and that this indicates the weakness of the state to curb these practices, and the most prominent recommendations came that the economic authority must activate its control tools in order to preventing customs evasion or using other practices to avoid wasting resources from customs to expand the scope of its contribution to the structure of tax revenues and raise its contribution to the public budget.
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Abdulla, Shene M. Kamaran, and Hazhar K. Ali. "Determinants of Tax Incentives and the Effect of Corporate Tax Rate on the Foreign Direct Investment." Cihan University-Erbil Journal of Humanities and Social Sciences 6, no. 1 (2022): 92–96. http://dx.doi.org/10.24086/cuejhss.v6n1y2022.pp92-96.
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Corporate tax incentives are granted by governments to encourage foreign direct investment FDI. While the tax policy in Iraq varies for both domestic and foreign investments, the Iraqi government offers tax holidays between 3 to 10 years to attract foreign investors to do their desirable investments. The objective of this research is to analyze how Iraqi's corporate tax rate affects FDI, and study the comparison between Iraqi and KRG tax policies. The data are annual observations of the Iraqi tax rate which is the net percentage of profit, and FDI net percentage of GDP. The time-series data from 2005 to 2019 were employed. Three distinct sorts of tests are engaged in this research, the first stage unit root test is conducted to determine the stationary of the data, secondly, Johansen co-integration test was used to find co-integration between variables, and finally, the Granger Causation test is used to determine causality among variables over the period. The finding result shows that the tax rate and FDI are co-integrated and have a long-run relationship. Particularly, foreign direct investment is impacted by changes in the tax rate, while fluctuation in the number of FDI has not any influence on the tax rate.
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Hong, Nguyen Thi Phuong. "Factors Affecting Enforced Tax Compliance of Businesses in Vietnam." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 18 (November 1, 2022): 1174–97. http://dx.doi.org/10.37394/232015.2022.18.111.
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The objective of this study is to test 11 factors including Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Tax Penalty, Tax Audit, Tax Rate, Tax Compliance Costs, Service Quality of Tax Authority, Public Governance Quality affecting the enforced tax compliance of businesses in Ho Chi Minh City, Vietnam. The study uses a data collection tool which is a questionnaire with survey subjects who are accountants, chief accountants, and financial directors of businesses in Ho Chi Minh City, Vietnam. The author uses Structural equation modeling to test the hypotheses in the research model. The research results found that there are 5 factors that have a significant influence on the enforced tax compliance of businesses in Ho Chi Minh City, Vietnam. They are Legitimate Power of Tax Authority, Service Quality of Tax Authority, Tax Information, Coercive Power of Tax Authority, and Tax Education, and the remaining 6 factors do not affect the enforced tax compliance of the businesses industry in Ho Chi Minh City, Vietnam. Policymakers, tax authorities, and other stakeholders based on this research can come up with more appropriate solutions to enhance the enforced tax compliance behavior of businesses.
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Shani, Murtadha Mohammed, and Hossein Fakhari. "The Impact of Corporate Social Responsibility on Tax Avoidance in the Listed Companies on the Iraqi Stock Exchange." American Journal of Economics and Business Management 7, no. 9 (2024): 697–708. http://dx.doi.org/10.31150/ajebm.v7i9.2934.
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This study explores the impact of corporate social responsibility on tax avoidance in the Iraqi listed companies on the Iraqi stock exchange. The sample of companies include companies which are listed on the Iraqi Stock Exchange, numbering (33). Data was taken for the years from 2016 to 2021, and the data was analyzed using multiple regression and panel data analysis.The results indicated (corporate social responsibility) that there is a negative relationship between corporate social responsibility and tax avoidness and Iraqi companies suffer from slight levels of tax avoidance through adopting social responsibility practices. We note from the study that there is a weakness in the application of social responsibility accounting. Commitment to corporate social responsibility leads to reduced tax avoidance. Among the conclusions is the clear weakness in the internal control systems of companies in terms of the extent of commitment to social responsibility and attempts to benefit from tax savings to achieve personal gains. The research came out with a set of recommendations, the most prominent of which is the need to strengthen the supervisory role to reduce tax evasion operations, as using social work as a means of tax evasion harms government revenues in the state’s general budget.
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Aksenova, Anastasiya A., and Yulia V. Oseeva. "TAX MONITORING AS A FORM OF IMPLEMENTATION OF TAX ADMINISTRATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/4, no. 14 (2023): 104–9. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.04.014.
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The article is devoted to the implementation of tax administration in the Russian Federation in the form of tax monitoring. Tax monitoring is a young but promising form of tax control in the Russian Federation. It replaces traditional checks with online interaction based on remote access to the taxpayer’s information systems and his accounting and tax reporting. This method of providing data to the tax authority allows you to quickly coordinate with the tax authority the position on taxation of planned and completed transactions. Access to taxpayer data allows the tax authority to reduce the volume of required documents and focus resources on verifying those transactions that contain elements of risk. This form of tax control ensures the preventive identification of tax risks and the rapid settlement of disputed uncertain tax positions and allows you to prevent the occurrence of tax risks and disputable situations already at the time of planning transactions and transactions. The application of tax monitoring is considered on the example of PJSC Rostelecom, Russia’s largest integrated provider of digital services. The advantages and disadvantages of interaction between a taxpayer and a tax authority through a data showcase are analyzed.
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Diamendia, Tia, and Milla S. Setyowati. "COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA." Jurnal Riset Akuntansi Kontemporer 13, no. 2 (2021): 89–96. http://dx.doi.org/10.23969/jrak.v13i2.4232.
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The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.
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Novikasari, Siti Rahma. "Kewenangan Pemerintah Pusat dan Daerah dalam Kerangka Green Tax Reform." Jurnal Hukum Ius Quia Iustum 30, no. 3 (2023): 497–514. http://dx.doi.org/10.20885/iustum.vol30.iss3.art2.
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This research is aimed at examining the dynamics of the authority of the Central Government and Regional Governments as well as examining the expansion of authority that can be granted within the framework of green tax reform. This research uses juridical legal research methods with historical, conceptual, statutory, and comparative approaches. The results of the study concluded that the 3 (three) green tax reforms that have been implemented in Indonesia have strengthened several authorities, however, there are degraded authorities such as the authority to impose sanctions, resolve administrative disputes and budget authority. The authority of the central government and regional governments needs to be expanded and strengthened in the next green tax reform, specifically in the form of the authority to add potential types of environmental taxes in the regions, the authority for green budgeting, tax incentives/fiscal convenience, and the reorganization of the authority to grant administrative sanctions and resolve disputes administratively.
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Aksenova, Anastasiya A. "TAX MONITORING: FOREIGN EXPERIENCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 223–28. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.033.
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Tax monitoring is a young but promising form of tax control in the Russian Federation. It replaces traditional checks with online interaction based on remote access to the taxpayer’s information systems and his accounting and tax reporting. This method of providing data to the tax authority allows you to quickly coordinate with the tax authority the position on taxation of planned and completed transactions. Access to taxpayer data allows the tax authority to reduce the volume of required documents and focus resources on verifying those transactions that contain elements of risk. This form of tax control provides preventive identification of tax risks and rapid settlement of disputed uncertain tax positions and allows you to prevent the occurrence of tax risks and disputable situations already at the time of planning transactions and transactions.
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Sudarma, I. Made, and I. Nyoman Darmayasa. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?" GATR Accounting and Finance Review 2, no. 3 (2017): 11–17. http://dx.doi.org/10.35609//afr.2017.2.3(2).
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Objective - The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique - This research is qualitative research and uses a transcendental phenomenology method. Findings - The results show that tax compliance does not automatically increase after a grant of tax amnesty. The reason for this is the fact that taxpayers wish to avoid being tax audited. Tax amnesty is therefore not yet useful in build trust in the tax authority. Tax authorities need to convince the public that tax amnesty creates justice for all taxpayers. The power of the tax authority is useful to strengthen law enforcement measures. Furthermore, fundamental moral and ethical considerations based on internalization, spirituality and religion tend to improve taxpayers' honesty. Novelty - The trust and power of a tax authority that is in line with taxpayers' honesty is fundamental voluntary to tax compliance. The results of this research demonstrate the need for new tax policies to increase voluntary tax compliance Type of Paper: Empirical Keywords: Moral Ethics; Tax Amnesty; Transcendental Phenomenology; Trust; Voluntary Tax Compliance. JEL Classification: H20, H21, M41.
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Sarsadilla, Via, and Fadlil Usman. "Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach." European Journal of Business and Management Research 8, no. 1 (2023): 231–35. http://dx.doi.org/10.24018/ejbmr.2023.8.1.1764.
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This research used a combined approach between economic and behavioral approaches to analyze tax compliance, known as Slippery Slope Framework. This framework stated that there are two important factors that affect tax compliance in paying taxes and carrying out their tax obligations, those two factors are taxpayer trust on tax authority and the power of tax authority. The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand, psychological determinants lead to trust in authorities and also to voluntary tax compliance. The purpose of this research is to analyze the level of compliance of individual taxpayers when it is associated with factors that affect the level of tax compliance based on the slippery slope framework approach. The data set of the research was obtained from the survey to individual taxpayers using accidental sampling technique. The results of this research indicate that taxpayers have very good trust in the tax authorities and most taxpayers agree with the statement that trust in tax authorities affects taxpayer compliance. Based on that trust, taxpayers carry out their tax obligation voluntarily. Meanwhile, the results on the power of the tax authority show that the power of the tax authority has a neutral influence on taxpayer compliance. Based on these results, it can be concluded that the taxpayer trust factor is a factor that greatly influences taxpayer compliance in carrying out their tax obligations.
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Ilin, A. V. "On the excessive nature of the tax authority interim measures." Vestnik Universiteta, no. 12 (February 2, 2024): 142–51. http://dx.doi.org/10.26425/1816-4277-2023-12-142-151.
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The study subject is the interim measures’ institute of the tax authority. The study relevance is due to the incomplete decisions’ execution of tax authorities adopted based on the results of tax audits, which leads to the excessive restrictions’ problem on private property of organizations and individual entrepreneurs. The study purpose is to substantiate the need to exclude interim measures of the tax authority from the Tax Code of the Russian Federation. The study used an analysis of the regulatory legal framework, taxation practices, statistical data, and economic publications on interim measures of the tax authority. The conclusion is made about the presence in the existing mechanism of collecting taxes, penalties, fines of tax authorities’ numerous powers and other state bodies, duplicating each other, having an excessive nature and allowing, when used, to guarantee the decisions’ execution of tax authorities adopted based on the tax audits’ results without interim measures.
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Wibawa, I. Putu Artha Satria, Ni Made Dwi Ratnadi, and Maria M. Ratna Sari. "Determinants of Taxable Enterprises Compliance In Bali, Indonesia." Quantitative Economics and Management Studies 5, no. 1 (2024): 110–20. http://dx.doi.org/10.35877/454ri.qems2315.
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This study examines the determinants of compliance for taxable enterprises in Bali province. Taxable enterprises are parties appointed as collectors of value-added tax on the delivery of taxable goods and/or taxable services. Value-added tax is one type of tax that is more vulnerable to tax non-compliance. The three components of behavioural intention determinants based on the theory of planned behaviour developed into attitudes (tax morale and taxpayer awareness), subjective norms (tax justice and trust in government), and perceived behavioural control (tax authority power, tax convenience, and tax information) were tested to determine their influence on the compliance intention of taxable enterprises. The theory of slippery slope as a supporting theory explains that if trust in the tax authority is low and the power of the tax authority is weak, it can lead to taxpayer behaviour that tries to avoid taxes and reduce compliance. This research uses the probability sampling-proportional stratified random sampling method. The research sample was 100 taxable enterprises from the 10.697 population using the Slovin method. The results of the analysis show that tax morale, taxpayer awareness, tax justice, trust in government, tax authority power, tax convenience, and tax information have a positive effect on the compliance intention of taxable enterprises. The role of the theory of planned behaviour, and the slippery slope theory are also strengthened by the results of the analysis, which overall explain that the compliance behaviour of taxable enterprises is based on strong intentions, and the compliance intentions of taxable enterprises can increase if tax morale, taxpayer awareness, tax justice, trust in government, the power of tax authorities, tax convenience, and tax information increase
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Zimulkin, Maxim Igorevich. "Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority." SHS Web of Conferences 134 (2022): 00118. http://dx.doi.org/10.1051/shsconf/202213400118.
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The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the materials of a tax audit and making a decision by a tax authority. The object of the study is public relations on the examination of the materials of the tax audit and the decision of the tax authority on the audit results. The author examines in detail the legal aspects related to the procedural issues of notifying the taxpayer related to the place and time of tax authority’s examination of the audit materials, compliance of the decision with the procedural requirements of the law, compliance with the deadlines for examination of the tax audit materials and making a decision on them, as well as additional tax control measures. The author pays special attention to the problems of qualification of procedural violations as significant ones, entailing the cancellation of the decision of the tax authority. The author formulates the criterion of procedural norms’ materiality of breach of the Russian Federation legislation on taxes and fees when considering the materials of a tax audit and making a decision by the tax authority.
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Dai, Darong. "Is exit tax a good idea for the taxman?" Journal of Economic Studies 45, no. 4 (2018): 810–28. http://dx.doi.org/10.1108/jes-04-2017-0094.
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Purpose The purpose of this paper is to study whether it is a rational choice for a tax authority to impose an exit tax on capitalists. Design/methodology/approach The tax authority chooses a lump-sum exit tax to maximize a weighted objective of expected tax revenue and expected tax horizon. The tax revene consists of capital income taxes and exit taxes. Capitalists are motivated by sustainable capital accumulation and hence maximize the terminal capital stock. Findings The author finds that the objective function of the tax authority is strictly increasing in the exit tax, which holds for extensions with sales tax, labor income tax or proportional exit tax, and hence equilibrium exit tax is equal to an exogenous upper bound. Originality/value To the author’s knowledge, no existing literature investigates this issue theoretically, and hence the current paper represents the first attempt. The author hopes this theoretical analysis can trigger related empirical studies.
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Wiharta Mandasari, Gusti Ayu, and Siti Nuryanah. "Analisis Sengketa Pajak atas Aset Tidak Berwujud Berupa Goodwill di Indonesia." Owner 7, no. 4 (2023): 3408–17. http://dx.doi.org/10.33395/owner.v7i4.1761.
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The receiving party in a merger or acquisition can record goodwill, which is subjectively assessed based on appraiser assumptions. Indonesian regulations on goodwill are limited to Article 11A of the Income Tax Law for amortization. Goodwill is almost always a matter of concern between taxpayers, entities claiming amortization, and the tax authority (Directorate General of Taxes). Differences in perception between taxpayers and the tax authority can lead to tax disputes. Tax disputes result in the same losses for both taxpayers and the tax authority. The disputing parties bear high costs (cost of tax compliance and cost of tax collection) to settle tax disputes. This research aims to analyze the causes of tax disputes related to goodwill and recommend solutions to address the recurrence of disputes. This study is a qualitative research with a case study approach. The research is conducted through triangulation, involving content analysis of tax court verdicts from 2018 to 2022 and interviews with tax consultants and the tax authorities. The research findings indicate that there are two main causes of tax disputes related to goodwill. These are differences in the interpretation of tax regulations and the burden of proof related to income generation, maintenance, and collection activities. Based on these findings, the Directorate General of Taxes needs to standardize interpretation differences and harmonize tax regulations to create clear legal certainty that will minimize disputes between the tax authority and taxpayers.
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Khayoon, Oday F., and Osama T. Al-Taai. "Severe Meteorological Factors Affecting Civil Aviation Flights at Iraqi Airports." Al-Mustansiriyah Journal of Science 33, no. 4 (2022): 15–26. http://dx.doi.org/10.23851/mjs.v33i4.1179.
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By studying the impact of severe weather conditions on civil aviation flights at Iraqi international airports, data were obtained from the General Authority for Meteorology and Seismic Monitoring, the Iraqi Civil Aviation Authority, and Iraqi Airways, as daily data for Baghdad International Airport, Erbil Airport, Sulaymaniyah Airport, Najaf Airport, and Basra Airport. The frequency of occurrence of thunderstorms, dust storms, fog, and snow was calculated and analyzed depending on the extent of horizontal visibility to determine the hours of air closure and aircraft movement at all airports of the study. This paper also discussed the temperature and its effect on the take-off and landing processes, the results showed that Baghdad International Airport was greatly affected by the occurrence of fog, followed by the airports of Erbil and Sulaymaniyah and their impact by the occurrence of thunderstorms and snow, while both Najaf Airport and Basra International Airport were greatly affected by dust storms.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (2018): 1–3. http://dx.doi.org/10.52962/ipjaf.2018.2.2.44.
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It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences.
 
 I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing.
 
 The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks.
 
 The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach.
 
 The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks.
 
 The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.
 
 The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies
 
 It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated.
 
 As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication.
 
 Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.
 
 
 Oluwatoyin Muse Johnson Popoola, PhD
 Editor-in-Chief
 popoola@omjpalpha.com
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Karaseva( Sentsova), Marina V. "Competence of the Tax Authority: Structure and Development Issues." Russian Journal of Legal Studies (Moscow) 9, no. 2 (2022): 49–55. http://dx.doi.org/10.17816/rjls106750.
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This article deals with the structure and features of the development of the competence of the tax authority in modern conditions. It is noted that the competence of the tax authority is, first of all, special i.e., competence in the field of finance because it is a state body specially created to carry out management in the field of finance. However, by exercising special competence, the tax authority manifests itself in two ways. In some cases, it acts in a tax legal relationship on its own behalf and is a state-authorized body. In other cases, it acts in a tax legal relationship on behalf of the state, being its representative. At the same time, the tax authority exercises general competence, which has become very noticeable in the last decade, owing to judicial practice. The general competence of the tax authority is manifested in its powers to file lawsuits arising from tax legal relations, in defense of the civil law interests of public law entities. However, these powers should be considered precisely as part of the general competence of the tax authority, because virtually every state body in its field of activity has such powers (to file claims). The development of the competence of the tax authority today is very noticeable and occurs both by expanding its general competence and translating general competence into special competence.
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Al-Kinani, Khalid K., Mazin J. Ibrahim, Ruaa F. Al-Zubaidi, et al. "Iraqi regulatory authority current system and experience with biosimilars." Regulatory Toxicology and Pharmacology 117 (November 2020): 104768. http://dx.doi.org/10.1016/j.yrtph.2020.104768.
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Santoso, Muhammad Rifky. "Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia." International Journal of Applied Business and International Management 6, no. 3 (2021): 1–12. http://dx.doi.org/10.32535/ijabim.v6i3.1324.
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The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation.
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Budiman, Indra, and Inayati Inayati. "Effect of Notice of Tax Warning, Notice of Tax Collection, and Tax Education Programs on Tax Compliance in West Sumatera and Jambi." Publik (Jurnal Ilmu Administrasi) 10, no. 1 (2021): 45. http://dx.doi.org/10.31314/pjia.10.1.45-63.2021.
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This research examines the two components of the Slippery Slope framework, power, and trust, in influencing formal tax compliance in the West Sumatera and Jambi region. The supervision factors: Notice of Tax Warning and Notice of Tax Collection are used as a proxy of power, and public education program is used as a proxy of trust in the authority. Secondary data collected through documentation study is presented in panel data and then analyzed using panel data regression analysis. As this study uses a mixed quantitative and qualitative method, we conducted in-depth interviews with key informants to get a more robust analysis. This study shows that together and partially, these three factors have a positive and significant effect on formal tax compliance. Notice of Tax Warning and Notice of Tax Collection effectively deliver law enforcement's message as a coercive power through supervision efforts. At the same time, tax education programs are practical to encourage awareness and trust in the authority that ultimately improves tax compliance. This study recommends some improvements in administrative issues and strategies to reach more taxpayers, perform more fair treatment, and enhance compliance.
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Trisnawati, Yuli, and Siti Nuryanah. "EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA’S TAX AUTHORITY." Jurnal Akuntansi dan Keuangan Indonesia 19, no. 1 (2022): 68–95. http://dx.doi.org/10.21002/jaki.2022.04.
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An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. Informants are from the DGT, Taxpayers, Tax Consultants, Tax Lecturers and the Secretariat of the Tax Supervisory Committee (Setkomwasjak). The results indicate that the tax objection review at the DGT has been moderately effective, as evidenced by the achievement of the predetermined targets. However, several criteria should be improved, such as input and output quality, workload and independence. The separation of the objection review unit from the Regional Office (Kanwil) of the DGT is one of the recommendations proposed to increase the independence of tax objection review.
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Wołowiec, Tomasz, Wiktor Cwynar, Stanisław Skowron, and Katarzyna Popik-Konarzewska. "WRITE-OFF OF TAX ARREARS JUSTIFIED BY IMPORTANT ECONOMIC INTERESTS OF THE TAXPAYER." International Journal of Legal Studies ( IJOLS ) 14, no. 2 (2023): 589–601. http://dx.doi.org/10.5604/01.3001.0054.2782.
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According to Article 67a of the Tax Code, the tax authority may write off a tax arrearage in a situation justified by important interests of the taxpayer or the public interest. Decisions to grant relief from tax liabilities are within the discretion of the tax authority, but cannot be arbitrary. It should be remembered that the public interest is not necessarily the same as the fiscal interest. It is in the public interest for taxpayers to regain financial self-reliance. The institution of remission is an exceptional provision, as it allows tax authorities to remit tax arrears or interest only in exceptional cases justified by important interests of the tax-payer or the public interest. The legislature left it to the tax authorities to assess whether such grounds exist. Therefore, there is no basis for granting relief unless it is supported by "important interests of the taxpayer" or "public interest.".
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Kumacheva, Suriya Sh, and Galina A. Tomilina. "Tax Authority and Taxpayers: How Does Mutual Collecting of Information Affect the Effectiveness of Tax Control." Contributions to Game Theory and Management 15 (2022): 155–77. http://dx.doi.org/10.21638/11701/spbu31.2022.12.
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Lots of works have been devoted to the modelling of tax control. In the classic game-theoretic formulation, the subject of study is the interaction between tax authority and taxpayers. However, along with such attitude to the problem, some works allow us to study auxiliary problems related to tax collection and tax control. Two of these issues are worth mentioning. The first is the dissemination of information about future tax audits among the taxable population. The second is the gathering and analysis of information on the tendency of taxpayers to evasion. It was shown that both processes can be used to adjust the tax authority's strategy and optimize audits in order to improve tax collection. However, the mutual collecting of information on tax audits by the taxpayers and the tax authority decreases the total tax revenue. The study of formulated problem is accompanied by the modelling of both processes, their simulation, and comparative analysis of the results.
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E. N., Heriel, and Vaishali J. S. "The Influence of Tax Service Quality on Presumptive Taxpayers’ Compliance in Tanzania: A Case of Ilala Tax Region." African Journal of Economics and Sustainable Development 7, no. 1 (2024): 123–38. http://dx.doi.org/10.52589/ajesd-uesusve6.
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This study was conducted to examine the influence of tax service quality on presumptive taxpayers’ compliance in Tanzania: a case of Ilala Tax Region. The study was guided by three specific objectives as indicated by independent variables namely Tax Service Reliability, Tax Service Responsiveness and Tax Service Tangibility. The study adopted a positivist philosophy, employed a deductive approach, and utilized survey strategy. The study was conducted in Ilala Municipal with a sample of 384 respondents. Probability sampling procedure was applied through simple random sampling technique. The study used both primary and secondary data. Primary data was collected through questionnaires. Peer reviewed journal articles relevant for the subject matter, national tax and trade statistics reports from Tanzania Revenue Authority (TRA) and National Bureau of Statistics (NBS) were reviewed for secondary data. Data was analyzed using the OLS regression model. This study has found that Tax Service Reliability and responsiveness has no significant influence on presumptive tax payer’s compliance in Ilala Tax Region. Also the study revealed Tax Service Tangibility to have a significant positive influence on presumptive taxpayers’ compliance in the Ilala tax region. From the results, this study recommends Tanzania Revenue Authority (TRA) to focus on enhancing the perceived reliability of their tax services, including measures to ensure consistent interpretation and application of tax regulations, improving the accuracy of tax assessments, expediting the issuance of tax-related documents, enhancing the transparency of tax procedures and policies, and maintaining reliable online tax filing systems. Additionally, they should prioritize improving responsiveness to taxpayers’ needs by enhancing the promptness of addressing inquiries and concerns, making tax authority representatives more accessible through various communication channels, offering comprehensive assistance and guidance, and ensuring clarity in tax-related communication materials to enhance taxpayers’ understanding and compliance.
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Diamendia, Tia, and Milla S. Setyowati. "ANALISIS KEBIJAKAN COMPLIANCE RISK MANAGEMENT BERBASIS MACHINE LEARNING PADA DIREKTORAT JENDERAL PAJAK." Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik 6, no. 3 (2021): 289–98. http://dx.doi.org/10.33105/itrev.v6i3.401.
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Implementation of tax self-assessment system gives full trust to taxpayers to calculate, pay, and report their tax themselves. To get the optimum result, the implementation of this system is determined by the level of compliance of the taxpayers. It is affected by internal and external factors such as technology, resources, legislation where the tax authority operating, organization’s aim and strategy, and public general tax conformity. This study aim to analyze taxpayer conformity level with machine based Compliance Risk Management (CRM) policy. This study is using qualitative approach through interview with people who have roles in implementing tax policy in Indonesia. This study founds the importance of machine learning based CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing big data analytics with machine learning algorithm as an important source of information in decision making process, and helps predict taxpayers with potential fraud, so it can be used to reduce task risk before it happens.
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Diamendia, Tia, and Milla S. Setyowati. "ANALISIS KEBIJAKAN COMPLIANCE RISK MANAGEMENT BERBASIS MACHINE LEARNING PADA DIREKTORAT JENDERAL PAJAK." Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik 6, no. 3 (2021): 289–98. http://dx.doi.org/10.33105/itrev.v6i3.401.
Full textAbstract:
Implementation of tax self-assessment system gives full trust to taxpayers to calculate, pay, and report their tax themselves. To get the optimum result, the implementation of this system is determined by the level of compliance of the taxpayers. It is affected by internal and external factors such as technology, resources, legislation where the tax authority operating, organization’s aim and strategy, and public general tax conformity. This study aim to analyze taxpayer conformity level with machine based Compliance Risk Management (CRM) policy. This study is using qualitative approach through interview with people who have roles in implementing tax policy in Indonesia. This study founds the importance of machine learning based CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing big data analytics with machine learning algorithm as an important source of information in decision making process, and helps predict taxpayers with potential fraud, so it can be used to reduce task risk before it happens.
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IVANOVA, ELENA. "TAX MONITORING IN THE SYSTEM OF STATE FINANCIAL CONTROL." Economic Problems and Legal Practice 17, no. 2 (2021): 222–27. http://dx.doi.org/10.33693/2541-8025-2021-17-2-222-227.
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The article talks about the concept of tax monitoring, its place and significance in the state financial control system. The purpose of the work is determining its place and importance in the system of state financial control. Tax monitoring as a form of tax control refers to the so-called horizontal tax control, which is expressed in a system of constant online partnership between tax authorities and taxpayers on the calculation and payment of tax payments, accounting and tax accounting. This procedure is carried out in relation to large taxpayers who are subject to certain requirements of the tax legislation Its distinctive features are the absence of in-house and on-site tax audits during the period of its implementation, as well as the preparation a motivated opinion on the initiative of the tax authority or taxpayer, which allows to the occurrence of possible harmful consequences in the tax area. The main conclusions obtained in the course of the research: the relationship that develops between an organization and a tax authority when conducting tax monitoring mediates both private and public interest. Tax monitoring, being a subspecies of state financial control, has its own specific features, expressed in a special relationship between the taxpayer and the tax authority, based on the principles of trust, openness and reliability of information, which allows you to quickly resolve possible disputes in real time. Since the main function of tax monitoring is preventive, it was assigned to the form of preliminary control. According to the criteria for classifying financial control into mandatory and proactive, tax monitoring is classified as proactive, since it is carried out on the basis of a taxpayer's application submitted within the legally established time frame.