أثر السلوك الذاتى والمهني للمحاسب والمراجع القانوني علي اداء الخدمات الضريبية وثقة الممولين (دراسة تطبيقية علي المكاتب وشركات المحاسبة والمراجعة في السودان)

Abstract

Abstract Tax Service Include recognized pamework provided by by certified accountant to all users of financial statements. The Research problem Represented in the following Questions :- " ' - Is There is acoralation relalirnship between the personal ethics of certified Accountant and tax servces ? - Do Compliance With to Profosional eithics repuirements inseare the Confidence of tax-Payer Towords Published Financial reports? ' — To what Extend did the acceptance of consultany services effect the Profesional codes and eithics ? ' — Did the tax cepuity depend on the Compliance of the certified Accountant to Accouting and Auditing standards ? _ The pupose of the research is to identify the offect of proferional codes and eithics certified accountant towards of tax services and confidence of tax-payers, so the following hypothises are tested : Hypotherse One There is stafistical wrlation between profsional codes and eithis of certified accountant and provision of good services to the users of . financial repnts . Hypothesis two The compliance of certified accountant to the requirements of . propeional eithics inseare the confidence of tax~ payers towords published financial repent. Hypothesis three Acceptance of certified accountant to provide consultany services will not effect proferional code neither the confidence of tax~ payers on A published financial reperts

Hypothesis fou_r . ' l The compliance of certified accountant on Accounting and Auditing standard leob to insease the confidence chamber of taxation and tax- payers these leob to tax-equity . Au _hypothesis confirmed summary of the findings which are to follows : 1- His proved that compliance of tax-' servicer by the certified accountant has negative effect proferional codes and performance what ever the size of the constraints. ' 2- Compliance of certified accountant to the requirements of oroferional codes and eithcs solely will not insearse the confidence of tax-payers and tax Autherihes toword published financial repots due existerce of negative constraints imposed on Accounting and Auditing proteien re knowledge of the protctive procedures against Auditing enable the certified accountant to provide constancy services umthout Abuising the proferuial codes and eithics thies will leod to mere confidence of tax-payers towode puflished financial repert . 3- The compliance of certifieduaccountant to integrity code toworde professional of trading in addition to comply with taxrules and regulations which lead to professional development thuo insearing the _ confidence of tax- Authorities townds Audit proferion . The follouing recommendations is beaed on the finding : 1- The duty of the certified accountant is to identify early the negative constronts which offect his proferional oerformance so as topravide aconfidence tax- services . 2- The necerodty to promote and develop proferional codes and eithics to inseare quality of constany services and confidence of tax-payers on published financial report . 3- The tax- Authonty is required must adhere to information bered on published financial reperts approved by the Auditor to retion the mutual confidence between the Auditor , the tax-Autherties and‘ the tax-payer respectively