Use el modelo de ganancias para evaluar el marco impositivo. Estudio aplicado en la Autoridad General de Impuestos / Iraq

• Ali Hussein Khudhair ^[2] ; Iman Hussain Dawood ^[3] ; Hayder Mohammed Ali Yousif ^[1]
  1. [1] University of Wasit

     University of Wasit

     Irak

     
  2. [2] Ministry of Higher Education and Scientific Research Department of financ
  3. [3] Higher Institute of Accounting and Financial Studies Baghdad University

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• Localización: Opción: Revista de Ciencias Humanas y Sociales, ISSN 1012-1587, Nº. 88, 2019
• Idioma: español
• Títulos paralelos:
  • Use the profit model to evaluate the tax framework Applied Study in the General Authority for Taxation / Iraq
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• Resumen
  • español

    Este estudio aborda el uso del modelo de ganancias en la evaluación del marco impositivo con un marco teórico y luego un análisis aplicado selec-cionando una muestra de las compañías que cotizan en la Bolsa de Valores de Iraq. El período de estudio duró de 2008 a 2012. El objetivo de la inves-tigación es calcular el costo de financiamiento de la propiedad utilizando el modelo de fijación de precios de activos de capital (CAPM), el Modelo de fijación de precios de activos de capital y la relación entre el rendimiento y el riesgo de mercado medido por beta aplicando el estudio a dos empresas industriales. A la luz del modelo de ganancias en las empresas industriales, analizando la cartera de mercado alternativa a partir de las conclusiones manuales de las compañías, la compañía se caracteriza por Balsafh defen-siva debido a las fluctuaciones en los ingresos por debajo de las fluctuaciones del mercado y también Mkhatrtha menos que el riesgo de mercado. La investigación llegó a varias recomendaciones, incluida la necesidad de trabajar por parte de las compañías para mejorar la tasa de crecimiento de las ganancias al mantener un cierto porcentaje de las ganancias, lo que mejora el valor real de las acciones para estas compañías

  • English

    This study deals with the use of the profit model in the assessment of the tax framework with a theoretical framework and then an applied analysis by selecting a sample of the listed companies listed in the Iraqi Stock Exchange. The study period lasted from 2008-2012. The objective of the research is to calculate the cost of financing the property using the capital asset pricing model (CAPM), Capital Assets Pricing Model, and the relationship between return and market risk meas- ured by beta by applying the study to two industrial companies, shedding light on the profit model in industrial companies, analyzing the alternative market portfolio from the companies’ Manal Conclusions of them, the company is characterized by defensive Balsafh because fluctuations in revenue below market fluctuations and also Mkhatrtha less than market risk. The research reached several recommen- dations, including the need to work by companies to improve the growth rate of profits by holding a certain percentage of profits, which improve the real value of shares for these companies.

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