Tax harmonization of tax accounting procedures and income of industrial companies

• Shaymaa Abdulhusein Abdulkadhim Alisawi Shaymaa, Ali Abdul-Hussein Hani Al-Zameli, Ahmed Kadhim Sendw Department of Accounting College of Management and Economics / University of Al-Qadisiyah, Iraq

Abstract

This research aims to investigate the Tax harmonization of financial accounting procedures and the income of companies especially the industrial companies via comparative qualitative research methods. As a result, the different distribution of companies among the alternatives seems to be statistically significant (at the 0.05% level) in the case of deferred taxation, leasing. In conclusion, the implementation of a tax harmonization procedure creates coherence by which we can attain our tax objectives in a better way, at least for industrial companies.