تحليل وقياس أثر التشريع والوعي الضريبي على الثقة بين المكلف والإدارة الضريبية في المديرية العامة للضرائب في إقليم كوردستان – العراق
Year: 2018
Type: article
Abstract: There is no doubt that both legislation and tax awareness plays a major role in strengthening the relationship between the taxpayer and the tax administration and increasing trust between them, especially after the importance of the role of taxes in the financial systems of developed and modern countries. This study is an attempt to explain this role and its impact on taxpayers' response to tax legislation and tax accounting procedures to reach a tax liability through which to pay the tax debts imposed on them. This study followed the analytical descriptive method in the theoretical side based on the scientific sources and references related to the subject of the study. As for the practical side of the study, the quantitative method was used, namely, the percentage indicators and the relative importance of the practical data and approved by the Directorate General of Taxation in the region. Moreover, the questionnaire method was used to analyze the role of tax legislation and tax awareness in strengthening The relationship between the taxpayer and the tax administration was designed questionnaire distributed to a sample of (170) responders, which consisted of (13) paragraphs distributed on two main axes, and the use of SPSS program to analyze the data, has been reached several conclusions that would contribute F Develop the relationship between the taxpayer and the tax administration and increase confidence between them on the one hand and increase the tax awareness of taxpayers, which contribute to reducing tax evasion and increasing tax revenues on the other hand.
Authors: Sabah Saber Mohammed, Kamal Anwar Yaba
Institution: Salahaddin University-Erbil
Language: Arabic
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4233944525