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

    Author

    • Assist. Prof. Oroba Main Ayesh

    Al-Kut University College Journal

,

Document Type : Research Paper

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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
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Alkut university college journal
Volume 2022, Issue 2022
The 5th ISC Towards Modern Trends and Advanced Management in Building a Contemporary Economic System, Issue Special issue
September 2022
Page 445-454
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  • Article View: 592
  • PDF Download: 62

APA

Ayesh, A. P. O. M. (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.

MLA

Ayesh, A. P. O. M. . "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.

HARVARD

Ayesh, A. P. O. M. (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.

CHICAGO

A. P. O. M. 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,

VANCOUVER

Ayesh, A. P. O. M. 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.

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