THE QUALITY OF TAX ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL INTERNAL AUDITING STANDARDS: THE CASE OF IRAQ

Abstract

This study aims to evaluate the impact of implementing the international internal auditing standards on tax accounting quality at the Iraqi General Tax Authority. The degree of adherence to the standards, including their attribute standards and performance standards with multiple dimensions will be measured. Additionally, the quality of tax accounting procedures will be evaluated within their respective dimensions. In order to achieve our research objectives, we distribute a questionnaire to tax specialists, including department and division heads, assessor, and internal auditors in the departments and directorates of the Iraqi Tax General Authority. One hundred and four (104) questionnaires were distributed, and the data obtained from them were analyzed through a regression and correlation analysis. The findings reveal a significant positive association between the quality of tax accounting and international internal auditing standards, namely attributes and performance.