A MASTER’S THESIS AT BASRA UNIVERSITY DISCUSSES THE IMPACT OF JUDICIAL ACCOUNTING ON TAX EVASION WITH TAX GOVERNANCE AS AN INTERMEDIATE VARIABLE

A MASTER’S THESIS AT BASRA UNIVERSITY DISCUSSES THE IMPACT OF JUDICIAL ACCOUNTING ON TAX EVASION WITH TAX GOVERNANCE AS AN INTERMEDIATE VARIABLE:                                                                
A master thesis discussed in accounting at the College of Administration and Economics at the University of Basra( the impact of judicial accounting on tax evasion in the presence of tax governance as an intermediate variable.
The researcher (Ahmad Kazem Hammoud) thesis showed judicial accounting, tax governance and finally tax evasion.
The thesis aims to demonstrate the importance of judicial accountability and tax governance in reducing tax evasion and to clarify the relationship between them.
The thesis recommended the application of judicial accounting and tax governance to reduce financial and administrative corruption and tax evasion, in addition to stressing the need for disclosure and transparency in the financial statements and tax declarations.