الفهرس 
الفصل الأول :التأصيل العلمى لمفهوم التخطيط الضريبى من منظور محاسبى ضريبىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The research aims to study and analysis the concept of tax planning from an accounting perspective and the effect of applying tax planning on increasing the company’s profit, that is through clarifying the concept of tax planning, importance, and strategies and analysis of the tax texts and the extent of utilization of the enterprises and the achievement of tax savings and the reduction of taxes due through the alternatives of accounting measurement, and tax incentives and exemptions .
The purpose of the research was to identify the impact of the six Sigma approach in rationalizing tax planning practices and to achieve the objective of the research. A set of hypotheses was tested to determine the feasibility of using six Sigma methodology to rationalize tax planning practices and the impact of tax planning strategies on maximizing the value of an enterprise , By surveying the sample of the study.
The research concluded that tax planning or tax strategies is an idea which depends on avoid or deducting the due tax whenever possible and according to low,where the company looks for legal means to deduct taxes and at the same time not consider tax evasion .Also good tax planning can lead to avoid the company paying large amount as taxes.
The research found that there is a positive effect of tax planning practices on maximizing the value of the establishment, which indicates the importance of tax planning practices in achieving tax savings. The results also showed a strong statistical relationship between the six Sigma approach and improving the quality of tax planning.
Key words:, Tax Avoidance , Tax evasion Tax planning ,Six Sigma.