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47- . " " " " ɡ 1999.
: :
1- Accounting Principles Board, Opinion NO.11, "Accounting for Income Taxes 1976' International Accounting Standards Committee, IAS No. 12. (Accounting for Income Taxes), 1979.
2- Beck, p. Jons, J. "Experimental Evidence on Taxpayer Reporting Under Uncertainty, The Accounting Review, Vol.66, 1999.
3- Bruan, S, "Incremental Informantion Content of Required Disclosure Contained In Management Discussion and Analysis, The Accountion Review Vol. 64. 1997.
4- Financial Accounting Standards Board, "Statement of Financial Accounting Standard No.96" Accounting for Income Taxes", FASB, Dex. 1987.
5- ., No. 109, Feb. 109.
6- ICAI, "Report of the commission of Inquiry into the Expecations of Users of Published Financial Statement, ICAI, Dublin, 1992.
7- International Federation of Accpimtants (IFAC), Handbook, Technical Pronouncements, New York, 1993.
8- Kam, I, "Accounting Theory "John Wiley & Sons, Inc. 1990.
9- Ohqilip, M.Reckers, Dvra,L "The Infulence of Ethical Attitudes on Taxpayer Compliance'. National Tax Journal, Vol. 14, 1995.
10- Paruy, T. Sharp, F. "The Role of Service Efforts and Acomplishments, Roporting In Total Quality Management Implications for Accounts. Accounting Horizons. Vol.8, No.2, 1994.
11- Roberts, N. "Introduction To computer Simulation The Systems Dynamic Approach, Weley Publishing Co, Addison.
12- Refer To "the wall street Journal, Dec, 1998.
13- Reingnum, J, and Wide, L, A Note on Enforcement uncertainty and Tax comliance, Quaterly Journal of Economic, Nov, 1988.
14- Richard, P, Weber and James, E, Wheeler, "Using Tax Disclosures To Explore Significant Economic Transactions', Accounting Horizons, Sept 1992.
15- Spicer. M, & Rodncy, E. A Tax Vasion and Heuristies ' Journal of Public Economic. 1985.
16- Weetman, P. Adams, C, & Htsy,S. "Profit Measurement and UK Accouning Standerds A Lose of Increasing Dishormony in Relation to US GAAP and IAS', Accounting & Business Research, Summer 1998.
17- Watts, R.L and Zimmebman , J.L. "positive Accounting Theory, A Ten Years Prospective, The Accounting Review, Jan, 1990.
Others:
1- www. Accountability.org.uk
2- www. Arabicstal com/forums/recent.htm
3- http://www.acipa.org
4- http://www.ndporg.eg/visions/tax.asp

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Sun, 16 Dec 2007, 05 PM:47:02



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