مدى توافق تشريعات ضريبة الدخل في فلسطين مع المبادىء المحاسبية والمعايير الدولية للتقرير المالي
The compatibility of income tax legislation in Palestine with the accounting principles and international standards of the financial report
إيناس هاشم حسن نزال
Enas Hashem Hasan Nazal
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This study explains the degree of the compatibility of accounting revenues and expenses prepared according to International Financial Reporting Standards with taxing revenues and expenses modified according to Income Tax Law in Palestine as stated in law No. (17) for the year 2004 , and measure the degree of compatibility of these income taxes with Generally Accepted Accounting Principles and Accounting Assumptions. As we compare the accounting profit including revenues and expenses with tax profit , this leads us to discuss the basis we depend on in preparing both profits that is the financial standards for accounting profit and tax laws for taxation profit. The researcher has selected a simple random sample included financial managers of public and private companies, auditors and taxation officers, questionnaire was prepared and distributed in West Bank. Analytical comparison and statistical analysis was done with (SPSS) software in order to test many hypotheses. These analyses lead us to conclude that there is no compatibility between accounting profit and taxing profit. This conclusion was determined from both analysis of revenues and expenses hypothesis. Accounting and Tax Revenues seem to be compatible because in general all revenues are taxable except those exempt by law. How ever expenses seemed to be not compatible between accounting that depends on International Financial Reporting Standards and tax expenses that were adjusted according to tax laws. Tax laws are compatible with Generally Accounting Principles and Accounting Assumptions. This study recommended that the commitment to International Financial Reporting Standards is very important .It also recommended decreasing the difference between these standards and tax laws, the commitment to Generally Accounting Principles and Accounting Assumptions in preparing financial reports in order to make it easier for users of financial statements to compare and analyze it. Another recommendation is to encourage Palestinian economic growth by entering international trades and The General Agreement on Tariffs and Trade. We have to discuss later the effect of commitment to International Financial Reporting Standards on Palestinian society because it is considered a developing country and needs different requirements than developed and industrial countries that have adopted these International standards.