Subscribe to the gold package and get unlimited access to Shamra Academy
Register a new userThe role of an external auditor in tax charging in Syria
دور المدقق الخارجي في عملية التكليف الضريبي في سورية
1471
1 138
0
(
0
)
Created by
Shamra Editor
Ask ChatGPT about the research
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
-
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.
-
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.
-
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.
-
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
rate research
Read More
This research aims to determine the relationship between external scrutiny and the administrative reform process in the Syrian Telecom Company (Lattakia branch). To achieve this objective, the researcher used a hypothetical-deductive approach to form
ulate the hypotheses. (55) questionnaires were distributed to the employees that are under study. (54) questionnaires were retrieved and (49) were valid for analysis. a statistical study was conducted to reveal this relationship. The researcher used the correlation coefficient (Person). The study concluded that there is a significant relationship between external scrutiny mechanism and the management reform process in the Syrian Telecommunications Company, Lattakia branch. This study also reached a set of recommendations and proposals, which would contribute positively in improving the administrative reform
The tax audit of the most important means of tax administration to make sure of the fact that the tax revenue generated, as the role of the auditor is to being a means and not an end aimed at Tax Administration Service in determining the tax base as
a scientific organizer maintains the assigned rights and the state along In addition to increasing the level of commitment to the provisions of tax legislation and compliance with, and reflected the importance of ensuring the accuracy of the books came in charge of the accounting items and checks of all aspects to ensure the integrity of cases of fraud and tax evasion.
This research seeks to demonstrate the reality of the tax audit in tax circles in Syria and its impact on tax evasion procedures, for the purpose of access to the results, the researcher used descriptive analytical approach was to identify a tool for the study design, were distributed to a sample of income monitors and heads of departments in the districts money Latakia province where consisted of 82 individuals have been selected at random, and after the study and analysis was reached the following conclusions:
1- are doing the planning process for the audit by the tax administration before starting that process, where there is a positive correlation between the tax audit planning relationship and the ability to detect tax evasion.
2- weakness the income observer verification of accounting books and records and to collect sufficient number of evidence and clues procedures, contribute to the reduction of strengthening the credibility of the tax audit, thereby reducing the ability to detect tax evasion.
3- Prepare the income of the final report includes an observer in a clear reference to the extent to which the financial statements with generally accepted accounting principles, and with the tax law materials, as well as the commitment to generally accepted standards, help in the discovery of tax evasion.
The decrease in the tax revenues, as a result of the significant increase in the rate of
tax evasion that causes a decline in their abilities to finance the requirements of public
spending growing, is considered one of the crucial problems that aff
ect the tax system in
Syria. As well-known, the examination of the tax is one of the most important functions
carried out by the tax administration to verify the validity of the tax liabilities which are
disclosed by the taxpayers. Thus, the extent of the examination quality determines their
abilities to secure the tax resources.
This research aims to identify the tax examination as a concept and procedures under
the Income Tax Law No. / 24 / of 2003, and the means, if any, that have been adopted and
used to ensure that the tax examination performing meets the quality requirements. Also, it
aims to measure the tax examination based on quality standards, as one of these means,
which are applied in other tax systems. These will be done, if these means are not found in
Syrian tax system.
The results of this research showed that these means are not available in the tax
system in Syria. Which forces a measurement process by using the quality control
standards, as one of these means, that had been adopted in other tax systems. The results of
measurement showed that the tax examination performing does not meet the quality
requirements.
The study recommends the need to adopt these means, and the proposals to apply the
quality control standards that will improve the quality of the tax examination in the light of
the evaluation process that has been done.
The main objective of this research is to identify the Factors Affecting Competitive
Ability of the Syrian External Auditor. To achieve the objective of this research, a field
study was conducted by using a questionnaire to collect data from the po
pulation of the
study which is composed of auditors accredited by the Finance Ministry, and authorized to
audit shareholding companies. The questionnaire was distributed to 275 out of 493
auditors. 117 copies were returned, and 115 of them were suitable for analysis.
The researcher concluded that the Factors Affecting Competitive Ability of the
Syrian External Auditor, is the level of audit quality, the preexistent degree of International
Accounting Standards, operation of auditors fees definition, size firm, and non audit
services, and social influence of accounting firm, industrialist specialize of auditor, and
the exist of audit committee at the client.
The auditing profession is held to be important in society, due to the various services
it provides for many parties ,through the vocational technical and neutral report of the
external auditor of concerned financial data.
Therefore ,he will be re
sponsible towards those parties legally, professionally and
morally ,and must act in accordance with professional work level (standards),and the rules
and ethics of professional conduct.
In Syria ,the checker works in the field of accounting and auditing ,according to Act
no./33/ of 2009,issued by auditing and accounting council .The research aims to show the
extent of the use of auditors in Syria of the international auditing standard no./570/related
to the continuity of the establishment in its work ,and the presence of essential doubt in its
capacity to continue and the suitability of these indicators with specified indicators in the
above cited standard.
This research work also aims to identify the additional audit procedures followed by
the auditors in the event of the presence of certain circumstances that may affect the
continuity of the business, and the suitability of these specific actions mentioned in the
standard.
The research found that the most important indicators that help auditors assess the
continuity of the establishment, in case there is significant doubt about the ability of the
establishment under consideration to continue, are as follows: the presence of frequent
financial losses, an increase in current liabilities to current assets, delayed distribution of
profits for a number of years. Thus, The most important additional audit procedures carried
out by the auditors will be the analysis and discussion of cash flow and profits with the
management.
suggested questions
Log in to be able to interact and post comments
comments
Fetching comments
Sign in to be able to follow your search criteria
