@Article{, title={Proposing a Rigorous Tax Audit Procedures in IRAQ Proposing a Rigorous Tax Audit Procedures in IRAQ}, author={Aziz Mohammed Aziz and Al-Muthanna University}, journal={AL Ghary Journal of Economic and Administrative Sciences مجلة الغري للعلوم الاقتصادية والادارية}, volume={16}, number={1}, pages={73-87}, year={2019}, abstract={AbstractThe concept of tax audit procedures is related to the provisions anduse of tax audit by the government tax agencies Internal Revenue Service(IRS) that are collecting tax from companies and individuals who are bylaw bound to pay tax. The major purpose of this study is to investigateproposing a rigorous tax audit procedures in Iraq. The study generateddata from individuals , companies , tax experts and IRS staff through across-sectional questionnaire survey approach using drop and pick meansof data distribution. The finding from study tested show that factors suchas : individuals , companies , tax experts and IRS staff are key factorsimpacting tax procedures. However , the finding also show thatindividuals and companies point of view the audit procedure in Iraq lackthe Accuracy and Flexibility and take long time to be accomplish. Theresults are slightly worse from Companies' point of view comparison toIndividuals' point of view. The result are slightly worse from companiespoint of view comparison to individuals. The same finding from tax pointof view the audit tax procedure in Iraq lack the accuracy but it's slightlyquick and flexible. As expected , from the IRS stuff's point of view theaudit tax procedure in Iraq is accurate , quick and flexible which indicateda big problem because of the gap between the IRS staff clients pointviews.

} }