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  1. #1

    Sun, 03 Dec 2006 12 PM:01:00
    189
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    ǡ ( . 1990 765) ڡ (. 2000 30- 31) ( ) ( ) ɡ ʡ Transparnsy Governance.
    (. 1982 68) .
    (. 1993 1 . ȡ 1998 1) (. 1998 57).

    (. ϡ 1995 190):
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    (Hendriksen, E, 1982, p504) (. ӡ 1992 1052) :
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    (. 1991 628) ǡ ߡ .
    (Chandra G, 1974, pp 733- 742) AICPA : (AICPA, 1975, SAS NO.1)
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    (. 1989 124- 125):
    " ǡ ɡ ".
    (. ɡ 1996 25) ʡ ʡ (. 1998 298).
    ɡ ͡ (. ޡ 441 . 797 798) .

    ( : 1990 330 ǡ . ϡ 1994 445- 448 767 ǡ . 441 ).

    ( ѡ ޡ ) (ơ ) ɡ ϡ (. ȡ 1998 15-16) (APB, No.22, 1972) .
    (Carmichael, D.R. 1979, p.79, Hendriksen, E, Op.Cit. p504) ɡ ߡ (. 2001 122- 123) (Haim, F, T.Ophir, 1973, pp. 108- 160) .
    ɡ ѡ ɡ -.




    : 91 2005:
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    ɡ (. 1995 4710 473)
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    (The New Method English Dictionary, 1961.p 314) (. 1995 470 473) .
    (. 2004 11) (. 1997 84).

    ϡ (. 2003 91- 99).
    (. . 1999 565).
    (. ӡ 2000 17) .
    (. 2000 148) .
    (. 2002 108) ѡ ʡ ɡ Kam, V. 1990. p530 ϡ .
    FASB, 1980 IASC, 1989 ɡ ѡ ɡ (. 1990 201- 202) .

    :-
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    International Revenue Code, 1999, 20, Sec. 167.
    ( ޡ 473) ɡ (. 1998 73).


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    : :
    1- . " " ɡ ɡ ɡ 26 1 2002.
    2-............ " " . ɡ ɡ 27 1 2003.
    3- . " " ɡ ɡ ɡ 19 14 1995.
    4- . " " ɡ 1 2 1997.
    5- . " " ɡ ɡ ɡ 22 2 1998.
    6- . " " ѡ ʡ 23 1998.
    7- . ۡ " " ݡ 1992.
    8- . ѡ " " 35 2000.
    9- . ӡ " " ݡ ݡ 2 1 2000.
    10- . ѡ " " ɡ 3-4 2001.
    11- . ϡ " " ɡ ӡ ڡ 2002.
    12- . " " ɡ ӡ 2 1998.
    13- . " ڡ ȡ 2004.
    14- ...... " " ڡ ȡ 2002.
    15- . " " ɡ 2003.
    16- . " " ڡ ȡ 2004.
    17- . @ ϡ " " ɡ ɡ ɡ 20 1 1996.
    18- . " " ѡ 2003.
    19- . " " ɡ 35 2 1998.
    20- . ڡ " " ɡ ɡ ӡ 2 2002.
    21- . " ɡ ӡ ɡ 1 2002.
    22- . " " ɡ 40 1990.
    23- . " " ǡ 2004.
    24- . " " ɡ ɡ ӡ 1 1995.
    25- . " " ȡ 2003.
    26- . " " ɡ ɡ ӡ 2 1995.
    27- . " " ɡ 12 2-5 1988.
    28- . " " ɡ ɡ 35 1 1998.
    29- . " " ɡ ɡ 16 2 1999.
    30- . " " ɡ ɡ 33 1 1996.
    31- .... " " ɡ ǡ 1994.
    32- . " " ڡ ȡ 2002.
    33- . " " ɡ ɡ 20 1 1996.
    34- . " " ɡ ɡ ɡ 23 2 1999
    35- . ѡ " " 1998.
    36- . " " ɡ ɡ ӡ 1 1992.
    37- . ݡ " " ɡ 42 1991.
    38- . ҡ " " ɡ ɡ ӡ 1 1995.
    39- . ϡ " " ǡ 1 2001.
    40- . " " ɡ ɡ 24 1 2000.
    41-..........
    42- . " " ɡ ɡ ɡ 23 1 1999.
    43- ѡ " " ѡ ʡ 23 1997.
    44- . " " ɡ 1993.
    45- . ǡ " " ɡ ȡ 4 6 5 1999.
    46- ...... " " ɡ ɡ 2003.
    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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  2. #2

    Mon, 23 Apr 2007 06 PM:12:00
    770
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  3. #3
      FATIHA
    Sun, 02 Mar 2008 06 PM:56:30
    30
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    ɡ

  4. #4

    Wed, 09 Apr 2008 12 AM:12:44
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  5. #5

    Wed, 09 Apr 2008 12 AM:12:44
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  6. #6

    Sun, 03 Dec 2006 12 PM:01:00
    189
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  7. #7

    Tue, 02 Oct 2007 06 AM:37:00
    70
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    /
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    / .

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    ( 17).
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    :

    : " 20 % "


    :

    17


    :




    :
    2004
    2005

    .


  8. #8

    Sat, 24 Oct 2009 12 PM:18:48
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  9. #9

    Tue, 16 Dec 2008 11 PM:38:12
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    Question

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  10. #10

    Tue, 16 Dec 2008 11 PM:38:12
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