أثر المحاسبة الضريبية على ربحية المؤسسة الاقتصادية في ظل تبني المعيار الدولي رقم 12

Abstract

The purpose of this research is to clarify the concept and objectives of taxation, the importance of tax accounting, as well as the presentation of International Standard No. 12 (IS 12), the impact of management on the profitability of an economic enterprise, and the impact of the International Standard on the profitability of an enterprise through tax accounting. In order to achieve the objective of the research, a field study of an economic enterprise, the SonarikFergiwa Foundation, was used. In the light of the theoretical and field research, a set of research findings was reached that the application of IAS 12IAS would address differences in accounting reports and present them in a understandable, clear and easily interpreted manner by a tax accountant. The standard also allows for the choice of the method appropriate to the circumstances of the enterprise, whether the method of deferment, obligation or net tax value