The research purposes to assess the effectiveness of the receivables model in enhancing the quality of accounting information (QAF), analyze the relationship between this quality and tax revenue proceeds, and provide recommendations for improving the use of the receivables model in institutions to achieve better tax revenue outcomes. Additionally, it highlights the role of high-quality accounting information systems in increasing tax revenues by enhancing the relevance and reliability of accounting data, making it a vital tool for administrative decision-making that aligns with the demands of today's business environment. The study focuses on the General Authority for Taxes of Iraq for the period from 2015 to 2024 to apply the receivables model in measuring the QAF and its impact on boosting tax revenues. The study came to a number of conclusions, the most significant of which was that the two fundamental characteristics that enable various users to use accounting information for decision-making are relevance and reliability, and For the purpose of determining the general structure of the accounting information system in tax institutions and units in order to increase tax revenue collections, it is necessary to determine the type and nature of reports that require preparation to provide, display and communicate information to the entities and parties benefiting from it.

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.