Audit for Tax Purposes

Audit for Tax Purposes PDF

Mohammad Mahmoud Theeb Husu

Supervisor(s)

Dr. Hassan Falah Alhaj Mosa -

Discussion Commity

248 صفحة

Abstract :

Audit for Tax Purposes Prepared by Mohammad Mahmoud Theeb Husu Supervised by Dr. Hassan Falah Alhaj Mosa Abstract This research has been conducted to assure the importance of achieving Systematic Audit Approach. This can be achieved through studying the structural relationship between the Tax Systems and the Standards of different audit activities practiced currently in the economic units in Palestine. The researcher has studied many literary writings related to audit and tax sciences in order to achieve his goal in establishing an active auditing system. He used the analytical reading approach in addition to analyzing system, making good use of his practical experience as an auditor in one hand and manager for more than one in Tax Departments in the Ministry of Finance in Palestine on the other hand. The study results have shown that the success in managing Tax Units, stopping evasion and the falsification of accounts, do not lie only in punishing means written in Tax Laws or Professional Standards Institutions, but it lies in the well organized Tax Administration. The study recommends the following: 1) The necessity of hasting the endorsement of suggested Palestine Income Tax and the serious thinking in changing the V.A.T law in a way that suits the specialties of Palestinian economic condition . 2) Harmonization between Tax Legislation and PSCPA in order to find lawful articles to punish those who work illegally. 3) The Tax Legislation should take care into accounts the principle of segregation of duties in tax process to ensure the neutrality and cleanliness in work, and applying the principle of accountability. The Tax Administration should adopt the principle of historical reconciliation between the Palestinian traders and the tax responsibles in order to remove the bad effects of the occupation.

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