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Abstract

Tax authorities globally employ diverse strategies to collect taxes from taxpayers across various categories, and in Iraq, several methods have been adopted over successive periods, including the self-assessment system which was implemented for specific economic units during a particular timeframe. Despite certain drawbacks, the self-assessment method offers numerous advantages that justify its application, provided there is sufficient tax awareness regarding its benefits and support from key professional bodies such as the Iraqi Union of Accountants and Auditors, the Federal Board of Supreme Audit, and independent audit firms. Auditing plays a pivotal role in the success of the self-assessment system within the General Commission for Taxes; internal auditors provide an authentic representation of the taxpayers' financial positions to tax administrations, while external auditors—specifically certified public accountants—must validate tax returns before they are accepted by the Commission, thereby creating a framework of joint responsibility between the taxpayer, tax authorities, and auditors. To elucidate the significance of this method in determining the tax base and the essential role of auditors in its success, this research is structured into six pillars: the first outlines the research methodology; the second explains the self-assessment method; the third explores the role of internal auditing; the fourth examines the contribution of external auditing; the fifth addresses the practical application by demonstrating the integrated efforts of auditors within the General Commission for Taxes; and the sixth concludes with the research findings and recommendations.

DOI

10.33095/jeas.v17i62.1035

Subject Area

Accounting

First Page

295

Last Page

326

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