الفهرس 
طبيعة جودة الأداء الخدمي للمحاسب القانوني لأغراض التحاسب الضريبييوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
There are criticisms for the service performance of the chartered accountant under the light of current accounting mechanisms of professional standards and tax legislations, the tax services are differing in its nature and essence from the auditing services, which gives privacy to the tax services and needs upgrading its performance that to have independent professional standards depending on the difference of its nature from the other services, The researcher proposed to use tax services standards (SSTSs) for purposes of tax accounting , which lead to a lot of positives and the most important one of them is development the tasks and responsibilities of the chartered accountant.