Efficiency of Tax Information for Palestinian Corporations Listed at PSE Using Computerized AIS

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Type: 
Thesis
Year: 
2011
Students: 
Jihad Muhammad Fahed Jad Allah
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Efficiency of Tax Information for Palestinian Corporations Listed at PSE Using Computerized AIS1.14 MB
Abstract: 

This study aims at measuring the Efficiency of Tax Information for Palestinian Corporations Listed at PSE Using Computerized AIS. Also, it aims at identifying several variables like age, academic qualification, specialization, years of experience and the worker's position. The study has been divided into six chapters as the following: The first chapter includes the introduction, state of the problem, the importance of the study and its purposes. The second chapter includes the systems of the accounting information and its qualities. Furthermore, it includes the necessary requirements for its implementations. Tax identification, characters, rules and goals have been explained in the third chapter. For achieving the study purpose, a questionnaire consisting of (65) paragraphs has been developed, distributed among of (85) individuals of study sample, gathered, codified, entered the computer and statistically processed by using the statistical package of social science (SPSS).This was the subject of the fourth chapter. In the fifth chapter, the study results showed a great agreement on the study questions. Moreover, they showed that there are no significant differences at (α =0.05) about the Efficiency of Tax Information for Palestinian Corporations Listed at PSE Using Computerized AIS due the variables of age, specialization, years of experience and the worker's position. On the other hand, there are significant differences at the same level due the variable academic qualification. Finally, the sixth chapter discusses the study results and hypotheses. And according to the study results, the researcher recommends the following: 1) Dealing with the bills of purchasing, buying, salaries, fixed assets and paying procedures according to the tax policies are very important. 2) Accuracy and transparency of the flow of information which the tax system depend on should be necessity for the corporation work. 3) Transparent and clear tax policy should be available. 4) Following a correct financial reports of the tax system is an important condition for a perfect job. 5) A trained and equipped stuff is one of the reasons for a completed job in this field. 6) A good accounting system along with valid devises are very important for the efficiency of the tax system in the mentioned corporations.