The effect of applying International Accounting Standard 12 (income taxes) in the activation of the tax system
The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship between International Accounting Standard 12 (inc...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Universiy of Zakho
2023-12-01
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| Series: | گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ |
| Subjects: | |
| Online Access: | http://hjuoz.uoz.edu.krd/index.php/hum/article/view/1232 |