نموذج مقترح لقياس وعاء الضريبة علي القيمة المضافة في ظل نظم المعلومات المحاسبية المحوسبة

Abstract

Abstract This study investigates the computerized accounting information systems and their use in setting a practical framework to measure the taxable amount of the value added tax (vat), presenting reports, "providing the required dlocument to measure the taxable amount of the value added tax in the computerized accounting information systems and formulating an accounting model enabling measurement of the value added tax in the computerized accounting information systems. The study problem is manifested in employing computers in managing the accounting data in the institutions that are subjected to the value added tax and which are audited by the Taxes Chamber due to absence of auditing, Change of form of the documents and the traditional files on which the tax auditor was depending in auditing and difficulty of using the traditional tax methods. In the light of the study problems and objectives , the following hypotheses were formulated l. The first hypothesis : implementation of the computerized accounting information systems assists in decreasing thel cost of measuring the taxable amount of the bi tax. 2. The second hypothesis the accounting information systems. effect measurement of the taxable amount of the value added tax in terms of procedures and means. 3. The third hypothesis the computerized accounting information systems, are properly and accurately measure it.

The study concludes with related to the finding of study. Necessity of encouraging of using the read-made programs in the institutions registered in the value added tax, Which their outputs provide the required accounting documents for the auditing processes. Necessity of building the officials who use the computerized accounting information systems in their institutions as welllas necessity of providing all the required documents to the tax auditing processes. Necessity f putting and end of the evasion by activating the value added Tax Act, 1999 regarding section of punitive measures and punishments.