{"id":247,"date":"2023-04-12T11:12:06","date_gmt":"2023-04-12T08:12:06","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=247"},"modified":"2023-04-12T11:27:56","modified_gmt":"2023-04-12T08:27:56","slug":"pgiafs-discusses-tax-examiner-adequacy-and-its-effect-on-detecting-profits","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=247","title":{"rendered":"PGIAFS discusses Tax Examiner Adequacy and its Effect on Detecting Profits"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]News Center Unit of the University of Baghdad \/ Institute media<\/p>\n<p>&nbsp;<\/p>\n<p>The Department of Financial Studies at the Higher Institute of Accounting and Financial Studies for Postgraduate Studies at the University of Baghdad discussed the research tagged (Tax Examiner Adequacy and its Effect on Detecting Profits\u2019 Artificial Manipulation\u201d- An Applied Research in the General Tax Authority) for the student Nada Aziz Hussein to obtain a higher diploma equivalent to a master\u2019s degree in taxes and grants its holder All rights and privileges of a master&#8217;s degree.<\/p>\n<p>The study aimed to measure the effect between the independent variable \u201cTax Examiner Adequacy\u201d and its dimensions (scientific and practical (expertise) qualifications, training, developing, neutrality, independency and professional ethics) and between dependable variable \u201cDetecting Profits\u2019 Artificial Manipulation\u201d and the degree to which the dimensions are organized according to its importance and priority..<\/p>\n<p style=\"text-align: justify;\">The study reached to raise the efficiency of the tax examiner by paying attention to continuous education and training programs, working on rehabilitating the existing elements, following up on scientific seminars and attending conferences in the accounting field, and the tax administration not exercising pressure on the tax examiner in order to reduce or increase the tax imposed on taxpayers in order to maintain neutrality and independence Tax examiner to do his job better.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_53255\" class=\"cz_grid_p cz_53255\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c6 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0646\u062f\u0649 \u0639\u0632\u064a\u06323\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06323.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06323-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0646\u062f\u0649 \u0639\u0632\u064a\u06323\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06323-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06323-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0646\u062f\u0649 \u0639\u0632\u064a\u06321\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06321.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06321-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0646\u062f\u0649 \u0639\u0632\u064a\u06321\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06321-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06321-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0646\u062f\u0649 \u0639\u0632\u064a\u06322\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06322.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06322-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0646\u062f\u0649 \u0639\u0632\u064a\u06322\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06322-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/04\/\u0646\u062f\u0649-\u0639\u0632\u064a\u06322-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]News Center Unit of the University of Baghdad \/ Institute media &nbsp; The Department of Financial Studies at the Higher &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=247\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":116,"featured_media":250,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PGIAFS discusses Tax Examiner Adequacy and its Effect on Detecting Profits - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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