Journal of Kirkuk University For Administrative and Economic Sciences

The extent to which creative accounting and the tax gap affect the determination of taxable income (A survey of the views of a sample of academics and professionals at the University of Tikrit)

Authors

Assis. Prof.Shukr Mahmoud M.
Assis. Lec. Muthana Rokan J.

University of Kirkuk Journal For Administrative and Economic Science

Abstract
Research aimed to show the role of creative accounting practices and the causes of the tax gap in determining taxable income, producing creative accounting practices and the causes of the tax gap for the exploitation of accountants for flexibility in the choice of methods and accounting procedures and urged on by the enterprise management to address financial events and show the image that you want, it which led to a lack of information showing that the financial statements contained in a fair, and then its impact on those who use accounting information decisions. And from here was a problem that the current study focused on the practices of accountants, which makes accounting information appears to favor one party or another, which was named creative accounting practices. And it reflected the impact of these practices in the quality of accounting information which including representations and lists provided tax administration and that depend on them to determine the taxable income. And it began the study of the importance of taxable income and its association with the quality of accounting information resulting from the application of accounting creative measures and the causes of the tax gap, so was based on research on the premise that there is and the impact of correlation between accounting creative measures and tax gap on the one hand the taxable income of the other.

 

Keywords

Creative Accounting
tax gap
taxable income
Journal of Kirkuk University For Administrative and Economic Sciences
Volume 8, Issue 3
Summer 2018
Pages 367-404

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