Authors : Hassan Nayab Dhahi, Ahmed Abbas Al-Behadili and Khalid Sabah Ali
Abstract:
This study aims to analyze the impact of voluntary adoption of IFRS on the level of tax avoidance and tax conformity in the Iraq Stock Exchange using a sample of 205 observations in the time period 2015-2017. The study results revealed that a significant positive relationship between applying the International Financial Reporting Standards and the tax avoidance, i.e., the application of International Financial Reporting Standards leads to increasing in the level of tax avoidance on the Iraq stock market exchange. And no relationship between applying the International Financial Reporting Standards and the tax conformity in Iraq Stock Market Exchange.
Hassan Nayab Dhahi, Ahmed Abbas Al-Behadili and Khalid Sabah Ali, 2019. Voluntary IFRS Adoption and Tax Avoidance Empirical Study on Iraq. Journal of Engineering and Applied Sciences, 14: 5091-5096.