اثر التضخم على عدالة احتساب وتجديد وعاء الضريبة على الشركات العاملة في الجمهورية اليمنية

Abstract

Abstract The continuous inflation has negatively affected the function of the tax and accounting scale. As a result, the financial lists are no longer showing the fair situation for the business establishment besides they are no longer providing their different users about the relevant information through which they can build their current or future economic decisions or having a judgment regarding the previous decisions they took previously. Hence this situation, for instance, deprived the management from its most important sources in getting information represented in the financial lists for evaluating the performance and conducting comparisons for the activity of the establishment during different periods or comparing the establishment with other similar ones in addition to preparing the plans related to production, sale, profit planning....etc, and specifying its financial position, success or failure levels achieved in its general performance, and also taking the suitable decisions on time either to cease deviations or to improve performance levels. The previous mentioned situation represented the most important causes for conducting this research which aimed at proving that when not taking the prices change during calculating the tax content, it will lead certainly to unfair tax content and consequently creating many problems for the business establishments represented in transferring the tax form from income into capital considering that the profits are exaggerated and not real and this matter leads to a great damage on the establishments and their capabilities to go on. In accordance with the vision of this problem, the research hypotheses were categorized into three ones: in short when not taking the prices change, this leads to unfair tax and confusion in stating the financial lists. However, when applying fair price model in measurement, it will lead to a fair tax form. For the sake of proving and examining the authenticity of the objective, problem seriousness and reality pf hypotheses, the research depended on a number of approaches such as the deductive and inductive approaches as tools for conducting the study. The deductive approach was used in the theoretical study whereas the inductive approach was used in the practical study. From another hand,

this study contained an evaluation for the previous studies in addition to comparing them with this study to prove the privilege an distinguish ofthis study on the previous ones conducted by other researchers. Then, it tackled the inflation and its effect on the tax forms widely and inclusively. Furthermore, this research studied the inflation and its schools in terms of its economic thought besides the inflation as an existing situation in the Yemeni economics through applying the scientific mathematical equations on the statistical data obtained from the official bodies. Later on, and based on the previous results the researcher studied the effect of inflation on tax content and displayed a number of current measure models at the accountants literature with earmarking a special chapter for studying the model of the fair value ending with designing a model conforming to the model of the value on which the practical side was based The practical study included on applying the fair value model designed previously on the financial lists for a number of companies working in the republic of Yemen. For the sake of making wide authenticity for the practical study, the financial lists were re-subjected to the model of the public purchasing power and making a comparison for three models (Fair value, public purchasing power and historical cost) and conducting the comparison with hypotheses of the study. In the first position, it was proved that applying the fair value model leads to more fair tax content, the second position proved that the tax transfers from the income into capital, and the third position proved that when not taking the prices change during preparing the financial lists will lead to affect the capital. However, in the three positions it was so clear that the declaring function was missed under the historical cost. The practical study showed a number of results that confirm the hypotheses of the study and which are in conforming with it. The research based on the practical study reached to a number of recommendations, the most important of which, are to force the companies to attach modified financial lists and the modification shall be based on the fair value model which has been approved to be the widest model in terms of achieving fairness either to the public fund or to tax payers.