Taxation Disputes

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Browsing Taxation Disputes by Author "Ashraf Mustafa Judah"

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    The Effect of Accounting Estimates on the Results of Tax Adjustments as of the Tax Evaluator Opinion
    (2015) Ashraf Mustafa Judah; Dr. Ghassan Da'as
    This research is aimed at identifying the most important accounting estimates in the private sector, and the extent of adopting those estimates by tax evaluators at the West Bank, when Act No. (8) was issued in 2011. The research is also aimed at identifying the professional and cognitive background of accounting estimates. The process of this research relies on the descriptive-analytical approach to study real situation of the problem and describe its variables. The research tool is the questionnaire which was distributed on one hundred employees who are working as income tax evaluators in the Palestinian income tax departments at the West Bank. The Researcher was able to distribute the questionnaires in hand and receive back ninety five questionnaires, and then go through the statistical analysis. In Chapter Four, the research questions and “hypotheses” address the existence of a high level of approval on the questions, particularly the main question which is the effect of accounting estimates on the findings of tax adjustment as of the perspective of income tax evaluator, and also the five fields mentioned above, First: the professional background of tax evaluators on the subject of accounting estimates, Second: the extent that the Act No. 8, issued year 2011, addressing rules for accounting estimates, in this field the researcher addresses items and articles from the Act which are related to accounting estimates incorporated in the income tax law and the ability of tax evaluators to identify the extent of implementing these articles. Third: addressing the impact of accounting estimates on the decrement of tax amounts as of the perspective of income tax evaluator. Fourth: addressing the extent of taking accounting estimates into consideration by the tax evaluator in accepting the data listed in the financial statements, and finally Fifth: the extent by which companies disclose accounting estimates through the financial statements. As for the Fifth Chapter, it has focused on the findings of the research questions and propositions. The researcher has come up with the following findings: 1- Independent variables affect the dependent variables in all fields of questionnaire 2- Demographic variables affect dependent variables in all fields of questionnaire Therefore, the Study has set the following recommendations: 1- Working on raising the awareness of income tax evaluators concerning the assessment of intangible assets, particularly, the goodwill. 2- Accelerating the issuance of interpretative rules explained in Act No. 8, year 2011, particularly concerning the accounting estimates in general in terms of the assessment of investments in securities, inventory, investment property, the biological assets, intangible assets, and estimation reserves. 3- Conducting workshops and sessions to enhance the importance of accounting estimates, and its impact on the work of tax evaluator and financial statements.