Muthanna Journal of Administrative and Economic Sciences

Aimed at the study of creative accounting and its impact on access taxable to identify the most important methods used in creative accounting and its impact on taxable income through manipulation of financial statements, as well as the motives that the administration is trying to achieve as a result of this manipulation and the statement of the role of the internal auditor and Estimated Tax in identifying practices that carried out by the accounting fraud for the purpose of reducing the accounting practices of creative must activate the role of the companies have reached this study to a set of conclusions and recommendations, among them there are several methods of accounting creativity through influence on the income statements of income and expenses in order to influence the outcome of tax for the purpose of reducing taxable income The study recommends to activate the role of regulatory agencies through the detection of cases of manipulation and fraud carried out by creative accounting.

tax is wherever found an important tool of financial policy, the
because it is one of the income sources to which the state can depend on in shaping its financial policy The expansion of the scope and types of taxes resulted in phenomenon called tax evasion and The role accounts.
observer can be activated in quitting of tax evasion.The study aims at clarifying the role accounts observer at ratification on final accounts submitted by the holders(individuals and companies) in quitting of tax evasion phenomenon. According to the findings of the study can be concluded The role accounts observer can be activated by applying check criteria ,occupational ,behavior bases and low application in quitting of tax evasion phenomenon.

Many developing countries wanted to apply Policies Of Economic Stabilization and Structural Adjustment that is enforced by (IMF,WB) through the second half of the eighties of the last decade , from which the policies of foreign trade freedom and expansion to markets economics in order to achieve same targets, increase economic growth rate and decrease inflation rate and financial deficiency in the general budget and decrease deficiency in the current account in payment balance and external debt unemployment, However, the practical reality proved that applying those policies led to the emergency of social and economic negative effects on human development.