The impact of the (COVID-19) pandemic on financial stability and income taxes in commercial banks

Authors

  • Teacher Haider Kazem Nasrallah Al-Tamimi * Baghdad College of Economics University - Department of Accounting, Iraq

DOI:

https://doi.org/10.58564/EASJ/1.2.2022.

Keywords:

Corona pandemic, financial stability, income tax

Abstract

  The research aims to show the impact of (COVID-19) on the financial stability of the Iraqi commercial banks, the research sample listed in the Iraqi Stock Exchange, and its impact on the income taxes due on these banks, as the focus was on measuring the financial stability of the research sample banks before and during the pandemic by identifying On the return on total assets and the right of ownership to total ownership and the variance of net profit or loss to total assets so that financial stability is known through the application of a mathematical model, and based on the results of this model, the extent to which the research sample enjoyed financial stability before and during the pandemic is identified, and then the impact of this The pandemic on income taxes by comparing the amount of income tax due on the banks of the research sample before the pandemic with the taxes owed during the pandemic, and a number of conclusions have been reached, the most important of which is that the results of financial stability show that all banks of the research sample during the pandemic period suffer from lack of financial stability There is also an impact of this pandemic on income taxes, and based on the findings of the research, a set of recommendations was recommended, the most important of which was the need to focus on banks Which suffers from financial instability due to the pandemic and give it the utmost importance by studying the causes and taking the necessary measures to address its unstable financial situation.

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Published

2022-05-28

How to Cite

Teacher Haider Kazem Nasrallah Al-Tamimi *. (2022). The impact of the (COVID-19) pandemic on financial stability and income taxes in commercial banks. Economic and Administrative Studies Journal , 1(2), 39–47. https://doi.org/10.58564/EASJ/1.2.2022.

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