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 ( The Impact of the Transition from the Governmental Accounting System to Self-Financing on the Performance of the General Commission for Taxes A Proposed Accounting Guide – An Applied Study ) for the student Baraa Ismail Zaal 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 identify the effect of the proposed transition from the government accounting system to self-financing on the performance of the General Commission for Taxes by examining the suitability of the current accounting system for measuring and presenting financial performance and preparing a proposed accounting guide to reclassify accounts in line with the Commission’s activities and transition requirements. The research adopted the deductive approach theoretically and the inductive approach practically, relying on the Commission’s 2020 final accounts and the 2026 Unified Accounting System Guide as a reference for reclassifying accounts and preparing the proposed guide
The study concluded that the proposed transition to self-financing, under the proposed accounting guide, contributes to improving the measurement and presentation of the Commission’s financial performance by presenting operating results, financial position, and cash flows more appropriately and providing more detailed accounting information for performance evaluation and decision-making.
