Investigation of Accounting Fault and Fraud in Terms of Tax Law

The word “fraud” means the deceptive trick which is committed to mislead someone in order to gain some advantages. therefore, as a result of the use of fraud at any work, some people suffer from it. very wide range of community and even the entire community is affected by the fraud in the field of accounting. one of the most important effects of the accounting fraud is to affect the tax which is the most important income of the country and the other is to eliminate the credibility of the accounting profession. the aim of this study is to investigate the accounting fault and fraud, what purposes of the use them and which method used in accounting fraud in terms of tax law.