دور التخصص القطاعي للمراجع الخارجي في تقويم كفاءة قرارات التحاسب الضريبي للمشروعات الفردية

Abstract

The Study aimed mainly at identifying the role of the sectoral specialist auditor in the evaluation of the efficiency of the tax decisions for individual projects through studying its role in reducing the tax burden to The financier and achieve proper assessment to income tax and reducing the size of tax evasion for individual projects. The study found that the sectoral specialist auditor helps reduce the tax burden to The financier and lead to a proper estimation for the income tax and also reduces the size of tax evasion for individual projects