الارتقاء بمؤهلات مدققي قسم الرقابة والتدقيق الداخلي في الهيئة العامة للضرائب لإمكانية نجاح تطبيق أسلوب التقدير الذاتي

Abstract

Self estimation method consider one of the good methods in estimating the income for the purposes of estimating the income tax by the person himself, but this method need an experienced tax system to discover the fraud, and also it need a very good estimators, and auditors with high qualifications and experience, and it also need an auditing procedures after the work of tax estimator.Also the improper work of the internal auditing division in implementing the self estimation method consider one of the major issues that this research study, because the lack in the efficiency and abilities of the companies department auditors can not discover the fraud method between the companies, which can result in increasing the cases of tax evasion, and well effect negatively on the general revenues.As a part of its program to reform the tax system in Iraq, the general tax committee implement the self estimation method on the limited companies only at 2002, and this method consider one of the basic elements to support the financial tax policy, through the development of trust between the tax committee and the taxpayers, and this can be achieved through using a scientific and practical approach in dealing with results of the estimation. And at 16/3/2009, it decide to reuse the self estimation method.Because of the important of the self estimation, this research is focus on this subject, and it include five main chapters, the first chapter include the research methodology, the second , parts discuses the subject of the self estimation, the third , parts was dedicated to internal auditing and the implementation of self estimation method, , parts four include the practical side of the research. The last , parts in this research include the conclusions and recommendations.