The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Role of Federal Audit Office procedures in Reducing Tax Evasion in Mixed Companies- Applied research in the General Tax Authority)) for the student Aya Rashid Saloumy to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
The study aimed to highlight the role of the Federal Financial Supervision Bureau in detecting cases of tax evasion, and it also contributes to finding solutions to cases of tax evasion. In order to achieve the research objective, the reports of the Financial Supervision Bureau issued by the mixed companies in the research sample were studied, analyzed and discussed, namely (Al-Kindi Company for the Production of Veterinary Vaccines and Medicines, the National Company for Chemical and Plastic Industries, Al-Mansour Hotel Company, Babylon Hotel Company and Ishtar Hotel Company) for the years (2019-2021) using the method of analyzing the content of financial reports, in addition to reviewing the most important observations that show the aspects of tax evasion in those companies.
The study concluded that most of the companies in the research sample did not deduct income tax from their members for several years, or had deducted it and not handed it over to the General Tax Authority, so it is necessary to tighten procedures on violators to prevent the case from being repeated.
