أثر العناية المهنية لمراقب الحسابات في تفعيل التحاسب الضريبي بأسلوب التقدير الذاتي

Abstract

      The role of the auditor has emerged  in the activation of tax settling accounts style self-assessment as essential and highly required and the General Commission for Taxes has been to establish a relationship with the profession of accounting and auditing at the base of participation and integration as well as its contribution to an ongoing basis to interact with them through their position in the image of what looks to progress to the profession and improve the tax work, which relies mostly on its outputs. This research aims to move from the traditional method of settling accounts Anjar tax payers subject to income tax to the modern and sophisticated scientific methods. The researcher reached twice the effectiveness of the auditor's procedures and not to exert care profession adequate in the performance of his work affect the level of conviction and financial power of the contents and consequences of the financial statements provided, but recommendations opines researcher that panel discussions between the tax administration and auditors held in order to raise the level of the profession on the one hand and contribute to activation of self-assessment.