News Center Unit of the University of Baghdad / 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 (Role of the Tax Examiner’s Procedures in Verifying the Validity of the Base and its Reflection on the Tax Revenue ) for the student Ali Hadi Abdullah 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 clarify the knowledge framework for each of the tax examiner’s procedures, the tax base and the tax proceeds, as well as reviewing the role of the General Authority for Taxes’ procedures with regard to verifying the tax base.
The study concluded that the tax examiner’s procedures contribute an important role in verifying the validity of the base by examining the revenues and disclosing what has been hidden from them, as well as examining the expenses and excluding what has been inflated from them, and this will be reflected in the tax proceeds by increase or decrease.
