The relationship between corporate monetary and Inkind donations and tax incentives is not apparent" hidden" and can only be deduced through the hypothetical comparison. This relationship may be a justification for the lack of scientific contributions on this relationship, as well as accounting standards that govern how to disclose that relationship in the reports and financial statements. This relationship also justifies the corporations' insistence on using the same usual method of disclosing such donations. The careful analysis of the relationship- based on the hypothetical comparison, between endowments "grants" and tax incentives, will confirm the existence of the following two facts: ( 1 ) There is a mandatory partnership between corporations and government. According to this partnership, the government is a forced partner " obliged partner "; ( 2 ) Achieving economic gains "tax savings" for corporations. Achieving economic gains means that the value of donations paid does not reflect the value of real sacrifices incurred by corporations because of those tax gains. Since the usual method of disclosing donations is an old and undeveloped, this means that it will not include any explanation about the effects of that relationship. Therefore, the usual method of disclosing donations can be considered deficient and does not meet the requirements of comprehensive " full " disclosure. To address this deficiency through the development of the process of accounting disclosure of donations in the presence of that relationship to be in line with the standards and requirements of the comprehensive " full " disclosure, this study developed a vision on how to disclose those donations in the reports and financial statements. This vision will contribute to improving the quality of the corporate social performance evaluation process due of the objective data that is not misleading and "deceptive" that can be provided by the full disclosure of such contributions.

How to Cite
A. BATTAL SALEH, Younis. Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting. Global Journal of Management And Business Research, [S.l.], may 2019. ISSN 2249-4588. Available at: <https://journalofbusiness.org/index.php/GJMBR/article/view/2733>. Date accessed: 24 may 2019.