The impact of tax culture on accounting values: an applied study in the General Tax Authority

Abstract

The Issue Of Cultural Influence In Interpreting Behavior In Social Systems, Including The Cultural Impact On Accounting As A Social System, Is A Recent Field Of Study, This Research Aimed To Investigate The Effect Of Tax Culture On Enriching The Accounting Values ​​Of The Tax Authority In Iraq, And The Questionnaire Tool Was Chosen As A Measurement Tool For Research As Well As Extrapolation Of Previous Research Efforts From Other Countries. The Questionnaire Consisting Of 28 Questions Was Distributed To 62 Tax Auditors And Assessors In The Ministry Finance / General Tax Authority In Iraq, 52 Responses Were Received, And After Statistical Treatment Using The Spss Program, The Results Showed, In General, That The Research Sample Considers That Changing Accounting Values ​​Requires The Presence Of Tools, Including Reformulating The Concept Of Financial Culture As Part Of The Societal Culture, And The Prominent Impact Of Tax Culture Appeared. Because The Value Systems Of Accountants Are Linked To The Unique Societal Values ​​In Each Country And Derive From Them, Basically, And The Accounting Values ​​In Turn Affect The Accounting Systems, And Therefore The Cultural Factors In General And Tax Education In Particular Directly Affect The Development Of Accounting And Financial Reporting Systems At The State Level, And It Is Expected From This Research In The Field Of Social Impact Opened New Horizons For Accountants By Organizing Their Values ​​And Making Them Keep Pace With The Movement Of Change And Development As Well As Maximizing The State's Sovereign Resources By Creating Awareness And A Societal Tax Culture.