Al Kut College
  • Register
  • Login
  • العربیة

Alkut university college journal

Notice

As part of Open Journals’ initiatives, we create website for scholarly open access journals. If you are responsible for this journal and would like to know more about how to use the editorial system, please visit our website at https://ejournalplus.com or
send us an email to [email protected]

We will contact you soon

  1. Home
  2. Volume 2022, Issue 2022
  3. Author

Current Issue

By Issue

By Subject

Keyword Index

Author Index

Indexing Databases XML

About Journal

Editorial Board

News

Real Estate Tax and its Accounting Mechanism in Light of Economic Developments in Iraq Applied Research in the General Board of Taxes

    Assist. Prof. Oroba Main Ayesh

Alkut university college journal, 2022, Volume 2022, Issue 2022, Pages 445-454

  • Show Article
  • Download
  • Cite
  • Statistics
  • Share

Abstract

The study aims to analysis of the accounting mechanism for tax laws, including Law No. (162) for the year 1959 The rate to be evaluated in light of the economic developments that have passed in our economy, especially in the circumstances of the Corona pandemic. In addition to drawing attention to the flaws and problems of its application, the research problem focused on answering the following question: Is the accounting mechanism for property tax according to the appropriate law now in light of changing economic conditions? To answer the question, a number of applied cases were studied, a sample of residential and commercial rental properties within selected residential neighborhoods in Baghdad belonging to the Karkh al-Tarfa branch, one of the branches of the Public Tax Authority. The research found a decrease in real estate revenues, as economic changes affected the application of the accounting mechanism according to the real estate tax law.
Keywords:
    : tax accounting property tax inflation corona pandemic
  • PDF (1242 K)
  • XML
(2022). Real Estate Tax and its Accounting Mechanism in Light of Economic Developments in Iraq Applied Research in the General Board of Taxes. Alkut university college journal, 2022(2022), 445-454.
Assist. Prof. Oroba Main Ayesh. "Real Estate Tax and its Accounting Mechanism in Light of Economic Developments in Iraq Applied Research in the General Board of Taxes". Alkut university college journal, 2022, 2022, 2022, 445-454.
(2022). 'Real Estate Tax and its Accounting Mechanism in Light of Economic Developments in Iraq Applied Research in the General Board of Taxes', Alkut university college journal, 2022(2022), pp. 445-454.
Real Estate Tax and its Accounting Mechanism in Light of Economic Developments in Iraq Applied Research in the General Board of Taxes. Alkut university college journal, 2022; 2022(2022): 445-454.
  • RIS
  • EndNote
  • BibTeX
  • APA
  • MLA
  • Harvard
  • Vancouver
  • Article View: 43
  • PDF Download: 17
  • LinkedIn
  • Twitter
  • Facebook
  • Google
  • Telegram
  • Home
  • Glossary
  • News
  • Aims and Scope
  • Privacy Policy
  • Sitemap
This journal is licensed under a Creative Commons Attribution 4.0 International (CC-BY 4.0)

Powered by eJournalPlus