الموضوعية ودورها في اجراءات التحاسب الضريبي للمصارف التجارية العراقية بالتطبيق في الهيئة العامة للضرائب/ قسم الشركات

The objective in accounting from the basic to the reliability of the accounting work trestle and including that tax accounting is considered the most common type of accounting in need of objectivity as those who work the accounting and tax They must have a spirit of objectivity and impartiality as they are very sensitive role in supplying the national economy and its budget internal financial revenues play an important role in output Gross domestic , The aim of the research are essential to achieve the objective of tax settling accounts with the Mkhmna taxes at Iraq's commercial banks, tax calculation, that reached the researchers to a set of conclusions of the most important there is objective by Mkhmna taxes in the calculation of Iraq's income tax for commercial banks in traditional ways as summarized Find a set of recommendations , including: Interest when settling accounts tax for all banking activities, including the process of focusing on the subject of electronic services (Visa Card, Master Card).