Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Internal Audit’s Role in Strengthening Tax Reimbursements and Security Proposed Mechanism- Applied Research in the General Tax Authority ) for the student Mays Qasim Ismail 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 evaluate the efficiency of the Internal Audit Department at the General Tax Authority to reach the extent of its effectiveness and efficiency in its various aspects to determine the weaknesses and strengths of this department and reduce the inequalities between taxpayers within and between countries, as well as to state the foundations that should be adopted for the purpose of enhancing tax (refunds and deposits) on the one hand, and on the other hand the extent of the actual contribution of the Internal Audit Department in achieving the objectives of the General Tax Authority.
The study concluded that the internal audit work and tax accounting and tax refund activities should cover all of them regardless of who audited them and that the auditing of tax transactions by other departments or entities should not be a justification for the formality of the audit practiced by the Internal Audit Department regarding the auditing of tax deposits and refunds.
