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All Journal International Journal of Supply Chain Management International Journal of Economics, Commerce, and Management
Hayder Oudah Kadhim
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Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Supply Chain Management Effects on the Tax Information as the Basic Supporting Revenues in Iraq for the period from 2014-2018 Hayder Kareem Salim; Hayder Oudah Kadhim; Wissam Abdulkadhum Abdulridha
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.324 KB)

Abstract

Many organisations are beginning to consider the merits of moving to a tax-efficient supply chain and procurement model, both through information management and also centralizing purchasing and supply operations in a tax-efficient location. Tax-efficient sourcing integrates supply chain and procurement-operating model design with tax planning to deliver significant cost reductions and profit increases through centrally controlling procurement operations. This research is intended to examine information management and technologies in tax support as basic source for developing the revenues, also its effect on total revenues in Iraq from 2014 till 2018.  The analysis of  tax  support  literature  suggest  that we have various  kinds  of  tax  support,  classifications and effects of tax support, social and economic significance and  response to tax support which needs analysis. The empirical analysis has been done with the data of total public revenues of Iraq starting from 2014 to 2018. For analysis techniques the descriptive statistics are employed. From previous studies it has been discovered that significance of total revenues are associated with basic tax support which is the ground for National budget. Likewise, rate of growth and the tax revenues for the time before 2014, in that we can see change in Iraqi regime, also its openness towards world. It draws it from an economy of socialist nature to an economy based on market based on the supply chain. Similarly the effect of supply chain on tax support on direct tax income and also on withholding tax, also the effect of information management tax Revenues on Total Country Revenues.
The Role of Some Iraqi Accounting Rules in Enhancing the Reliability of Accounting Information and Improving Tax Transparency : (Applied Study in Iraqi General Tax Authority) Hayder Oudah Kadhim
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.875

Abstract

This research aims to identify the extent to which economic units apply accounting rules as well as identify similarities or differences between what was applied by them and the requirements of the accounting base and indicate the impact of these differences on the financial statements and then on the financial ratios used in the analysis of these statements to help enhance well as help improve tax transparency. Research applied in Iraqi Tax Authority on 2021, 2022, and 2023, where the Authority's financial statements were analyzed to identify the basic points can be enhanced and tax transparency can be improved. The research reached several conclusions, the most important of which is that the most important of which is to follow the accounting rules for each item comprised in the financial declarations that help companies reduce the disparity that can exist in the treatment of a particular item of the financial statements, and thus increase the confidence of users of the lists with the information they contain and this was evident in the research sample when applying the accounting rules.
Co-Authors Hayder Kareem Salim Wissam Abdulkadhum Abdulridha