The Role of Integrated Business Reports in Supporting Tax Inspection Report for Joint Stock Companies to Achieve Sustainable Development | ||
| Journal of Environmental Science | ||
| Article 56, Volume 51, Issue 4, April 2022, Pages 177-217 PDF (863.78 K) | ||
| Document Type: Review Article | ||
| DOI: 10.21608/jes.2022.116276.1153 | ||
| Authors | ||
| M. H. Sayed Yousef* 1; Mohammad A. khalifa2; Wael F. Abdel Basset3 | ||
| 1Post graduate student at Faculty of Graduate Studies and Environmental Research, Ain Shams University | ||
| 2Faculty of commerce,ain shams university | ||
| 3Faculty of Commerce, Ain Shams University | ||
| Abstract | ||
| The study aimed to clarify the role of integrated business reports in supporting the tax examination report for commercial companies in order to achieve sustainable development. The descriptive and analytical approach in conducting the study, where the data was collected through data collection for this and were distributed to the study population, who are in the tax offices specialized in examining his companies (income taxes) in Cairo and Alexandria. The statistical analysis program (spss) was used to analyze the data and test the research hypotheses. To achieve the objectives of the study, the researchers tested the study hypotheses, which were as follows: The first hypothesis: there is no significant impact of integrated business reports on the sustainable development of companies, the second hypothesis: there is no significant effect of the report Tax examination on the sustainable development of companies, the third hypothesis: There is no significant impact of integrated business reports on sustainable development in the presence of a tax examination report for the companies under study. The researchers concluded that there is a statistically significant relationship between the integrated business reports and the achievement of sustainable development in the presence of the tax examination report. | ||
| Keywords | ||
| Integrated business reports; Corporate governance; Tax examination report; Quality of tax examination; Sustainable development | ||
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