أثر تطبيق معيار المحاسبة الدولي رقم 12 الخاص بضريبة الدخل على إيرادات ضريبة الدخل للشركات المدرجة في بورصة فلسطين The Effect Of Applying IAS No 12 On The Palestinian Income Tax Revenue For The Companies Listed In Palestine Exchange

Date
2017-08-16
Authors
زيد ربحي حماد قطيط
zaid rebhi hammad qutait
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
Abstract
The purpose of this study is to measure the impact of applying the IAS (International accounting standerds) No 12 on the companies listed in PEX (Palestine Exchange) and the impact of this applying IAS 12 on the net income before tax and subsequently the income tax revenues that is received from those companies.In order to achieve the objectives of the study the researcher has designed a questionnaire that was distributed to Sample of the study which consists of (53) income tax officials in the West Bank, who have already obtained the permission of tax estimator and is currently working or have previously worked in the estimation of tax for the companies listed in PEX, (39) valid statistical analysis were recovered. The study used the descriptive analytical method to demonstrate the effect of the application of IAS No12 on income tax of income from the PEX companies. In order to achive the study's objectives and test the hypotheses of the study, analysis and representative statistics were used to test the multiple regression that is based on the Ridge Regression and the Correlation coefficients matrix. The results showed four main results, the first is that the degree of applying the differed assets, differed liabilities and the revaluation of assets in the IAS 12 in the companies listed in PEX is high, The second is that there is an impact of the companies listed in PEX which are applying the differed assets, differed liabilities and the revaluation of assets in the IAS 12 on the income tax revenues that are received from those companies. The third is that there is a direct correlation and statistical relationship between the companies listed in PEX which are applying the differed assets, differed liabilities and the revaluation of assets in the IAS 12 on the income tax revenues that is received from those companies. The fourth result that was uncovered in the study is that there is an impact of the companies listed in PEX which are applying the IAS No 12 in general on the income tax revenues that are received from those companies. The study presented a set of recommendations including: the importance of reissuing a new regulations and lows that narrow the gap between the IAS No 12 and taxable laws relating to income tax accounting; increasing the degree of reliability of the financial statements and declarations issued by the companies listed in PEX which are applying the IAS No 12. Key words: IAS No12, Income Tax revenues, Joint Stock, PEX Companies, Deferred assets, differed liabilities.
Description
Keywords
المحاسبة والضرائب, Accounting & Taxation
Citation