{"id":4178,"date":"2024-08-04T13:48:23","date_gmt":"2024-08-04T10:48:23","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=4178"},"modified":"2024-09-03T14:00:21","modified_gmt":"2024-09-03T11:00:21","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-effect-of-conciliation-settlement-in-resolving-disputes","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=4178","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses The effect of conciliation settlement in resolving disputes"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221; css=&#8221;&#8221;]<\/p>\n<h4><\/h4>\n<h4><\/h4>\n<h4><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 (The effect of conciliation settlement in resolving disputes and its impact on tax revenues-An Applied research at the General Commission for Taxes ) for the Haider abbass fadhil 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<\/strong><\/span><\/h4>\n<h4><span style=\"font-family: 'Times New Roman';\"><strong>The study aimed to show the effect of the conciliation settlement as a means of resolving disputes that arise between the financial authority and the taxpayer when violating tax laws and legislation and the resulting penalties of deprivation of freedom against violators stated in the Income Tax Law No. 113 of 1982 as amended, and because the main objective of the conciliation settlement is to oblige the taxpayer to pay the tax owed, which will be positively reflected on the tax proceeds.<\/strong><\/span><\/h4>\n<h4><span style=\"font-family: 'Times New Roman';\"><strong>The study concluded that the conciliation settlement and the tax proceeds are directly related, and when the taxpayer submits a request to conduct the conciliation settlement, the tax proceeds increase, then the taxpayer must pay the tax and its double and late interest.<\/strong><\/span><\/h4>\n<p>[\/vc_cta][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner]<div id=\"cz_58041\" class=\"cz_grid_p cz_58041\"><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 222\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/09\/\u0645\u0646\u0627\u0642\u0634\u0629-222.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" 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cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_row_inner][vc_column_inner][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=4178\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":4182,"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-4178","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies discusses The effect of conciliation settlement in resolving disputes - 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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