This study aims to develop the tax examination in light of the revenue criterion from contracts with customers and the provisions of tax legislation in order to achieve consistency between the standard and tax laws IFRS 15, as well as an attempt to fit between revenue recognition in accounting and the identification of the case that establishes the tax to narrow the differences between financiers and the tax administration. Design/Approach: The first model: Determining each of the independent factors (the criteria of income from contracts with customers IFRS 15), the intermediate variables (the tax examination), and the dependent variables (raising the efficiency of the tax revenues) using the descriptive data shown in the table (investigation list). Second model: measuring some indicators related to intermediate variables by identifying the level of tax revenue contribution to financing the state's general budget for 2015-2020. Findings: There is a difference between tax legislation and accounting standards in general and the revenue standard for customer contracts in particular, There are problems related to the tax examination due to the lack of tax awareness among the taxpayers, as Law No. 91 of 2005 and its 2020 amendments did not establish any penalties for violating accounting standards in preparing financial statements, especially the income statement. Research Limitations/implications:Focusing on the group examination instead of the individual examination, i.e. taking into account the quantity anot the quality.Focusing on the electronic examination instead of the manual one to increase the tax proceeds