Tax harmonization of tax accounting procedures and income of industrial companies

  • Shaymaa Abdulhusein Abdulkadhim Alisawi Shaymaa, Ali Abdul-Hussein Hani Al-Zameli, Ahmed Kadhim Sendw Department of Accounting College of Management and Economics / University of Al-Qadisiyah, Iraq
Palabras clave: Tax, Accounting, Procedures, Income, Industrial

Resumen

This research aims to investigate the Tax harmonization of financial accounting procedures and the income of companies especially the industrial companies via comparative qualitative research methods. As a result, the different distribution of companies among the alternatives seems to be statistically significant (at the 0.05% level) in the case of deferred taxation, leasing. In conclusion, the implementation of a tax harmonization procedure creates coherence by which we can attain our tax objectives in a better way, at least for industrial companies.
Publicado
2019-12-13
Cómo citar
Al-Zameli, Ahmed Kadhim Sendw, S. A. A. A. S. A. A.-H. H. (2019). Tax harmonization of tax accounting procedures and income of industrial companies. Opción, 35, 1479-1493. Recuperado a partir de https://www.produccioncientificaluz.org/index.php/opcion/article/view/30126