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Register a new userThe role of an external auditor in tax charging in Syria
دور المدقق الخارجي في عملية التكليف الضريبي في سورية
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هدف البحث إلقاء الضوء على الدور الذي يلعبه المدقق الخارجي في عملية التكليف الضريبي، حيث تشكل المراجعة الخارجية عامل هاماً في عملية التكليف الضريبي، و في قدرتها على ضبط عملية التكليف الضريبي و جعلها أكثر سلاسة و في إخراج بيانات ضريبية تتسم بالدقة و المصداقية، و بالتالي التكليف الحقيقي العادل الذي يحقق أهداف مختلف الأطراف.
This study aimed to explore the role of an external auditor in the process of tax charging where the external audit form as an important factor in the process of taxation in its ability to control the process of taxation and make it smoother and In the preparation of accurate, credible tax returns and therefore reach the real, fair charging of tax that achieves the objectives of the various parties as it works to increase and enhance tax voluntary compliance.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تسليط الضوء على الدور الذي يلعبه المدقق الخارجي في عملية التكليف الضريبي في سورية. تعتبر المراجعة الخارجية عاملاً هاماً في تحسين جودة التكليف الضريبي من خلال تقديم بيانات ضريبية دقيقة وموثوقة، مما يسهم في تحقيق تكليف ضريبي عادل ويزيد من الالتزام الضريبي الطوعي. كما يساعد المدقق الخارجي في كشف وردع حالات التهرب الضريبي وتقليل تكاليف التحصيل الضريبي، مما يعود بالنفع على الخزينة العامة ويدعم الدوائر المالية. تعتمد الدراسة على المنهج الاستدلالي والاستنتاجي من خلال تحليل الكتب العلمية والتشريعات والقوانين والدراسات السابقة. توصلت الدراسة إلى أن التدقيق الخارجي له دور إيجابي في تحسين جودة التكليف الضريبي وتقليل التكاليف، وأوصت بضرورة تفعيل دور المدقق الخارجي واعتماد البيانات الضريبية المقدمة من قبلهم لتسهيل عملية التكليف الضريبي.
Critical review
دراسة نقدية: على الرغم من أن الدراسة تقدم تحليلاً شاملاً لدور المدقق الخارجي في عملية التكليف الضريبي، إلا أنها قد تفتقر إلى بعض النقاط الهامة. أولاً، لم تتناول الدراسة بشكل كافٍ التحديات التي قد يواجهها المدقق الخارجي في سياق النظام الضريبي السوري الحالي، مثل نقص التدريب أو الموارد. ثانياً، كان من الممكن أن تكون الدراسة أكثر شمولاً إذا تضمنت مقارنة بين النظام الضريبي في سورية ونظم ضريبية أخرى في المنطقة أو العالم، مما قد يوفر رؤى أعمق حول كيفية تحسين النظام السوري. وأخيراً، بينما تقدم الدراسة توصيات مفيدة، فإنها قد تفتقر إلى خطة تنفيذية واضحة لكيفية تطبيق هذه التوصيات على أرض الواقع.
Questions related to the research
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ما هو الدور الرئيسي للمدقق الخارجي في عملية التكليف الضريبي؟
الدور الرئيسي للمدقق الخارجي هو تقديم بيانات ضريبية دقيقة وموثوقة، مما يسهم في تحقيق تكليف ضريبي عادل ويزيد من الالتزام الضريبي الطوعي، بالإضافة إلى كشف وردع حالات التهرب الضريبي وتقليل تكاليف التحصيل الضريبي.
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ما هي المنهجية التي اعتمدتها الدراسة في تحليل دور المدقق الخارجي؟
اعتمدت الدراسة على المنهج الاستدلالي والاستنتاجي من خلال تحليل الكتب العلمية والتشريعات والقوانين والدراسات السابقة.
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ما هي التوصيات التي قدمتها الدراسة لتحسين عملية التكليف الضريبي؟
أوصت الدراسة بضرورة تفعيل دور المدقق الخارجي واعتماد البيانات الضريبية المقدمة من قبلهم لتسهيل عملية التكليف الضريبي، والانتقال من التدقيق الشامل إلى التدقيق على أساس العينة.
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ما هي النقاط النقدية التي يمكن توجيهها لهذه الدراسة؟
النقاط النقدية تشمل نقص تناول التحديات التي يواجهها المدقق الخارجي في النظام الضريبي السوري، وعدم وجود مقارنة مع نظم ضريبية أخرى، وغياب خطة تنفيذية واضحة لتطبيق التوصيات.
References used
Committee On Basic Auditing Conept, 1973, Astatement Of Basic Auditing Concepts,florida,American
International Auditing And Assrance Standarads, 2013,Handbook Of International Quality Control,Auditing,Review,Other Assurance,And Related Services, USA,Newyork
International Ethics Standards Board For Accountantants, 2013
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