The Impact of Insurance Benefits on Companies’ Financial Statements on the Decision to Adopt These Statements For Tax Assessment Purposes : A Field Study on the Tax Authority in Benghazi City

Abstract

The aim of this study is to investigate whether the personnel of companies department in taxation bureau perceive the positivity’s of financial statements insurance mechanism, and whether those positivity’s affect the acceptance decision of the financial statements for tax assessment. To achieve the objective of the study, a questionnaire was developed and distributed to the whole population as a principal means to collect data required for analysis process. In addition to, descriptive statistics tools were applied. the findings of the study indicated that the personnel of companies’ department of taxation bureau perceive the positivity’s of the financial statement’s insurance, also the findings revealed that those positivity’s could affect the acceptance decision of the financial statements for tax assessment. finally, the study suggested some recommendations in this regard