التدقيق للأغراض الضريبية

الموضوعات

قانون

الملخص

This research has been conducted to assure the importance of achieving Systematic Audit Approach. This can be achieved through studying the structural relationship between the Tax Systems and the Standards of different audit activities practiced currently in the economic units in Palestine.The researcher has studied many literary writings related to audit and tax sciences in order to achieve his goal in establishing an active auditing system. He used the analytical reading approach in addition to analyzing system, making good use of his practical experience as an auditor in one hand and manager for more than one in Tax Departments in the Ministry of Finance in Palestine on the other hand.The study results have shown that the success in managing Tax Units, stopping evasion and the falsification of accounts, do not lie only in punishing means written in Tax Laws or Professional Standards Institutions, but it lies in the well organized Tax Administration.The study recommends the following:1. The necessity of hasting the endorsement of suggested Palestine Income Tax and the serious thinking in changing the V.A.T law in a way that suits the specialties of Palestinian economic condition .2. Harmonization between Tax Legislation and PSCPA in order to find lawful articles to punish those who work illegally.3. The Tax Legislation should take care into accounts the principle of segregation of duties in tax process to ensure the neutrality and cleanliness in work, and applying the principle of accountability.The Tax Administration should adopt the principle of historical reconciliation between the Palestinian traders and the tax responsible s in order to remove the bad effects of the occupation.

روابط وملفات

التعريف والنوع

رقم الوثيقة

0dc6ee81-7ef1-4806-bfa9-2cf20638c339

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

49019_1.pdf

بيانات النشر

ترجمة العنوان

Audit for Tax Purposes

ألقاب المؤلفين

[{"name_ar":"حسن فلاح الحاج موسى ","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"محمد محمود ذيب حوسو ","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

التدقيق للأغراض الضريبية

المحتوى والصفحات

عدد الصفحات

0

إشراف وإعداد

الإشراف

حسن فلاح الحاج موسى

الإعداد

محمد محمود ذيب حوسو

الاقتباسات الببليوغرافية