Abstract
The aim of the research is to importance of applying judicial accounting to detect financial crime from cases of fraud and financial fraud in economic units.This study has reached several conclusions, the most important of which is that judicial accounting plays an important role in combating tax evasion by assisting the tax administration in estimating the real tax base of the taxpayers and reducing the chances of committing the mistakes intended for tax evasion. this study has reached important conclusions, Judicial accounting for its great importance in resolving disputes between tax administration and taxpayers.
)