Muthanna Journal of Administrative and Economic Sciences

Historical facts have confirmed the fact that the society which is based on educational and scientific system is open and airy occupy a significant position in the construction and development process, and universities an important role in the community through the implementation of this role assumed by the seriously look to the dictates of the contribution to the development of society. There is no doubt that the preparation of qualified accountants professional skills required is the responsibility of a number of actors, and the most prominent of these institutions of higher education authorities, through the formulation and adoption and keep up with policies modern educational methods focus on Giving university student capacity and professional skills necessary to develop his analytical and innovative thinking, that the method traditionally used currently does not qualify university student to the extent required to practice the profession of accounting ably.
This study aimed to highlight the importance of Iraqi universities interaction that arise accounting education programs with the practice of the profession of accounting requirements and that by relying on accounting education programs mimic the International Accounting Education Standards As reflected in the development of the reality of practicing the profession, and the emphasis on the integration of accounting education academic and field experiences and the requirements of the labor market in light of the ongoing changes in the world of information and communication technologies and developments in accordance with the standards of international accounting education and try to link them to the development of the accounting curriculum.

The research aims to show the importance of basic tax rules and the impact of a realization by the tax authority in increasing the efficiency of tax administration and tax settling accounts process by suggesting that the hypothesis of weak tax settling accounts measures resulting from the low awareness of the tax administration of basic rules for tax included research on the side of theoretical and practical was preparing a questionnaire prepared for this purpose and after statistical analysis, the researchers found a set of conclusions and recommendations

The research seeks to demonstrate the success of the financial authority to ensure its commitment to maintaining the confidentiality of information relating to taxpayers in light of its commitment to the application of the tax examination procedures. For the purpose of achieving the aim of the research was the study and analysis of screening procedures in the department of companies & control and audit process and taking cases to taxpayers , As well as design a questionnaire as a tool for gathering information was selected sample of the General Authority for tax officials. And adopted a researcher at the analysis results on the arithmetic mean and standard deviation and Pearson correlation analysis paragraphs resolution using statistical program (ssps), he research found that the General Authority for taxes is committed to confidential tax information relating to taxpayers in the border which vacation tax legislator, said the emphasis on confidential tax information by government institutions and other harms tax examination procedures, as it leads to a lack of information and thus resorting to methods rely on the experience of the examiner and not the actual data, which could harm justice and confidence between the financial authority and taxpayer.