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1 Eur. J. Cont. Econ. & Mgmt. 79 (2014)
The Role and Influence of Accounting System and Effective Control through Accounting Procedures and Methods in Combating and Reducing Tax Evasion

handle is hein.journals/ejelp1 and id is 287 raw text is: European Journal of Contemporary Economics and Management December 2014 Edition Vol.1 No.2 THE ROLE AND INFLUENCE OF ACCOUNTING SYSTEM AND EFFECTIVE CONTROL THROUGH ACCOUNTING PROCEDURES AND METHODS IN COMBATING AND REDUCING TAX EVASION Dr. Badir Mohammed Alwan Assistant Professor, Faculty of Administrative and Financial Science Department of Accounting Doi: 10.19044/elp.vlno2a6 URL:http://dx.doi.ore/10.19044/elp.v1no,-a6 Abstract The purpose of this study is to identify the Information System used at Income and Sales Tax Department, and the impact it has on the effectiveness of income tax in the State throughout the development of computers and software used in the department, as well as the role of the impact public and private departments in providing useful quantitative and qualitative information. Set of assumptions have been formed by the researcher to achieve the purposes of the study and to answer its questions. Furthermore, the results of the study show that the increase of the effectiveness of sales and income tax department is impacted by all the independent variables subject matter of this study. The most influencing variable is the used computers and software contributions in information systems; followed by the development of the information systems at sales and income tax department, the final influencing variable is the activation of governmental organizations and directorates role by providing the accurate information for the department. Moreover, statistic analysis revealed a profound association between tax evasion and accounting system through the penal and control system Keywords: Accounting systems, combating tax evasion Chapter I: Study Framework Introduction The concept of accounting has improved from bookkeeping to an information system. The American Accounting Association AAA has defined accounting as the process of identifying, measuring and 79

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