التفاصيل البيبلوغرافية
| العنوان: |
التخطيط الضريبي وأثره على الوعاء الضريبي بحث تطبيقي في عينة من الشركات المساهمة العراقية (Arabic) |
| Alternate Title: |
Tax planning and its impact on the tax base Applied research in a sample of Iraqi joint stock companies. (English) |
| المؤلفون: |
نضال رؤوف احمد, نوال كاظم مهدي العامري |
| المصدر: |
Journal of Baghdad College of Economic Sciences University; 2020, Issue 59, p399-422, 24p |
| مصطلحات موضوعية: |
TAX planning, ECONOMIC structure, TAX administration & procedure, TAXATION, SUSTAINABLE investing |
| Abstract (English): |
The importance of the current study lies in the importance of the Tax policy that being considered one of the most important tools working on fulfilling the social, financial and economic goals and improving the investment environment in the country to become having the ability to activate the national economy. The current study has referred that (Has the tax planning practiced by the Iraqi contribution companies led to increase the far-term tax outcome through getting benefit of the monetary funds and expansion in the economic activities or establishing new economic structures and consequently led to increase the tax? The hypothesis of the current study has indicated that the tax planning practiced by the Iraqi contribution contribute into encouraging the investment and new projects . The research aims to explain the concept of the tax planning and its strategic importance , and to what extent it depicts policies of expansion in investment. The research has concluded set of conclusions , most importantly, the Iraqi companies have agreed that the tax availability that could be obtained through the tax planning has been considered a factor for attracting the investment through paying attention to the nature of the monetary availabilities.As a result, the investment is considered as a main factor in defying the state's economic center in the short-term an the main reason of the economic growth lies in creating jobs opportunities and production increase , technology development and exports expansion . along with the currencies ' entry . Thus , all these factors reflect positively on the companies ' contribution into the economy growth and tax planning increase. Most important recommendations lie in the contribution of Iraqi companies to pay attention on the tax planning for reducing the tax regulations based on laws and achieving more profits and monetary availability to be used in fields of expansion and to open specialized companies or branches in and outside the country as to secure its work continuation and competition. [ABSTRACT FROM AUTHOR] |
| Abstract (Arabic): |
تأتي اىمية البحث من اىمية السياسة الضريبية وىي احدى الادوات التي تعمل عمى تحقيق الاىداف الاقتصادية والمالية والاجتماعية وتحسين البيئة الاستثمارية لمبلاد ليصبح اكثر قدرة عمى تشجيع الصناعات المحمية وتشجيع الاستثمار والادخار مما يساعد في تحقيق معدلات النمو الاقتصادي .انطمق البحث من مشكمة ىي ) ىل التخطيط الضريبي الذي تمارسو الشركات المساىمة الع ا رقية يؤدي الى زيادة الوعاء الضريبي عمى المدى البعيد من خلال الافادة من الوفو ا رت النقدية والتوسع بالنشاطات الاقتصادية .نصت فرضية البحث الرئيسية ان ىناك علاقة معنوية ذات دلالة احصائية بين التخطيط الضريبي والوعاء الضريبي .وييدف البحث الى توضيح مفيوم التخطيط الضريبي والعوامل التي تساعد الشركات في ممارسة التخطيط الضريبي . واسفر البحث الى جممة من الاستنتاجات ابرزىا ان الشركات المساىمة الع ا رقية تستفيد من الوفو ا رت الضريبية لغرض زيادة ارباحيا وتحسين اداء العاممين وزيادة الانتاج والتوسع بالنشاطات الاقتصادية المختمفة وبالنتيجة زيادة الوعاء الضريبي . ومن اىم التوصيات في البحث ىي عمى الشركات المساىمة الع ا رقية استثمار الاموال الفائضة عن حاجتيا في مجالات اقتصادية مختمفة . [ABSTRACT FROM AUTHOR] |
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Copyright of Journal of Baghdad College of Economic Sciences University is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Complementary Index |
