منتجاتنا الرقمية
Possibility of Using Corporate Governance principles of OECD in Tax Receivables Management in Libya.
This paper explores the potential for integrating Corporate Governance principles, as outlined by the Organization for Economic Co-operation and Development (OECD) for tax receivables management in Libya. The study investigates how core tenets of OECD Corporate Governance, such as transparency, accountability, fairness, and responsibility, could be adapted and applied to enhance the efficiency, integrity, and effectiveness of tax collection and debt recovery processes within the Libyan context. By examining the unique challenges and opportunities within Libya's tax administration landscape, this paper aims to assess the feasibility, potential benefits, and anticipated challenges of adopting such a hybrid framework. The ultimate goal is to propose a robust and sustainable model for improving tax compliance and optimizing the management of tax receivables, thereby contributing to national revenue stability and good governance.
50.00 ديناراً
The impact of IPSAS Adoption on Financial and Economic Reports at the Planning Ministry of Libya
This study investigates the impact of International Public Sector Accounting Standards (IPSAS) adoption on the quality and comparability of financial and economic reports generated by the Planning Ministry in Libya. As nations globally transition towards more transparent and accountable public financial management, the implementation of IPSAS is a critical reform. This research examines how the accrual-based accounting principles introduced by IPSAS influence the accuracy, completeness, and reliability of financial statements and economic data collected or produced by the Ministry. It will analyze specific changes in reporting practices, asset and liability valuation, revenue recognition, and expenditure reporting. Furthermore, the study assesses the perceived benefits, such as enhanced decision-making capabilities, improved accountability to stakeholders, and greater international comparability of financial information. Concurrently, it identifies and discusses the challenges encountered during the adoption process within the Libyan context, including human resource capacity, technological infrastructure, and resistance to change. The findings aim to provide insights into the practical implications of IPSAS adoption for public sector entities in developing economies and offer recommendations for optimizing the transition and maximizing the benefits of enhanced financial reporting.
60.00 ديناراً