مدى توافق تشريعات ضريبة الدخل في فلسطين مع المبادىء المحاسبية والمعايير الدولية للتقرير المالي
Date
2008-04-06
Authors
إيناس هاشم حسن نزال
Enas Hashem Hasan Nazal
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
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.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation
Citation
نزال، إيناس هاشم. (2008). مدى توافق تشريعات ضريبة الدخل في فلسطين مع المبادىء المحاسبية والمعايير
الدولية للتقرير المالي [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.
https://arab-scholars.com/654561