The current study aimed at identifying the impact of applying joint audit on the tax management at the Egyptian tax system the research also aimed to highlight the role of joint audit in the reduction of tax management. The research further aimed to identify the effect of the application of joint audit on the increase of the quality of tax return.
The empirical study aims to test the hypotheses derived in the theoretical part of the paper regarding the effect of the joint audit approach, on tax management practices through discretionary accruals and through real operations To achieve the research objectives, the following hypotheses have been tested: There is a correlation that is statistically significant between the joint audit and reduction of tax management. Joint audit plays an effective role in the achievement of the increase of the quality of tax return the collected data was analyzed through the SPSS program and percentages and frequencies were calculated.
The research found that the most significant of which are the Joint audit decreases the tax management; Joint audit has no significant influence on tax return quality. The research concluded with a set of recommendations including the following: The research recommended the application of joint audit mechanisms to the taxation system. The research recommended achieving conformity between the joint audit and tax legislation, accounting legislation and tax community to in Reduction of tax management.