{"id":3702,"date":"2024-04-24T11:15:54","date_gmt":"2024-04-24T08:15:54","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3702"},"modified":"2024-05-20T11:36:14","modified_gmt":"2024-05-20T08:36:14","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-tax-performance-in-light-of-financial-crises","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3702","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses Tax performance in light of financial crises"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221; css=&#8221;&#8221;]<\/p>\n<h4 style=\"text-align: justify;\"><\/h4>\n<h4><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Tax performance in light of financial crises and its role in tax revenues in Iraq \/ applied research) for the student Ali Mahdi Hassan \u00a0to 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.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>The study aimed, to clarify the role of tax performance as an independent or main variable and to identify financial crises in tax revenues as a dependent variable. Therefore, the importance of the research is demonstrated by stating the importance of tax performance when financial crises occur (the ISIS terrorist organization crisis, the decline in oil prices, the Covid-19 Corona epidemic crisis). And its role in the tax revenues and revenues collected for the General Authority for Taxes. The sample studied was the financial statements of the General Authority for Taxes for the years (2014-2021) if a random sample was chosen from the accounts of taxpayers in the companies section consisting of (4 companies) and relying on the statement of current operations to arrive at the revenues for the fiscal year.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman';\"><strong>The study concluded that it is necessary to adopt the replacement of some of the applied taxes with more effective taxes that contribute to increasing tax revenues and feeding the general budget better.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><\/h4>\n<p>[\/vc_cta][\/vc_column][vc_column]<div id=\"cz_24378\" class=\"cz_grid_p cz_24378\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c5 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=\"\u0645\u0646\u0627\u0642\u0634\u0629 \u0639\u0644\u064a 2\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/05\/\u0645\u0646\u0627\u0642\u0634\u0629-\u0639\u0644\u064a-2.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\/2024\/05\/\u0645\u0646\u0627\u0642\u0634\u0629-\u0639\u0644\u064a-2-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0645\u0646\u0627\u0642\u0634\u0629 \u0639\u0644\u064a 2\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/05\/\u0645\u0646\u0627\u0642\u0634\u0629-\u0639\u0644\u064a-2-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/05\/\u0645\u0646\u0627\u0642\u0634\u0629-\u0639\u0644\u064a-2-150x150.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_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221; css=&#8221;&#8221;] The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3702\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":3704,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,37],"tags":[],"class_list":["post-3702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions2024"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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