Khedidja AOUADIA (2023) دور الحوكمة الضريبية في تفعيل اجراءات التحصيل الضريبي: دراسة عينة من مديريات الضرائب لمشرق الجزائري. univeristy of souk ahras
Scientific Publications
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Abstract
The study aimed to demonstrate the impact of tax governance mechanisms (tax obligation, tax control, tax risk) To activate tax collection procedures, the study relied on the extractive approach to identify problem axes and develop hypotheses, the inductive approach to test hypotheses, the historical approach to review previous studies related to the study, as well as the analytical descriptive approach to determine the impact of tax governance mechanisms on tax collection procedures based on the statistical and social packages program me spss. The study\'s hypothesis that tax governance mechanisms help activates tax collection procedures has been tested.
The study found that the application of tax governance mechanisms in IRS administration influences and improves tax revenue collection procedures Tax control affects tax collection procedures positively by activating control procedures and increasing self-control. The tax obligation also affects by directing and guiding the mandate holders in the exercise of their rights. tax risk has also affected tax collection procedures where the higher the tax risk the tax administration has to address by activating tax collection procedures.
In the light of the findings, the study found some recommendations, the most important of which were:
- Following appropriate tax control methods to reduce the tax risk to all different economic sectors;
- Increasing the tax awareness and culture of all taxpayers, through the provision of e-learning services to registered and unregistered persons;
- Continuous improvement of tax administration by expanding the use of digital technology and ecological connectivity with all services and control centers for the transmission of information.
Keywords: governance, tax governance, tax governance mechanisms, tax collection procedures.
The study found that the application of tax governance mechanisms in IRS administration influences and improves tax revenue collection procedures Tax control affects tax collection procedures positively by activating control procedures and increasing self-control. The tax obligation also affects by directing and guiding the mandate holders in the exercise of their rights. tax risk has also affected tax collection procedures where the higher the tax risk the tax administration has to address by activating tax collection procedures.
In the light of the findings, the study found some recommendations, the most important of which were:
- Following appropriate tax control methods to reduce the tax risk to all different economic sectors;
- Increasing the tax awareness and culture of all taxpayers, through the provision of e-learning services to registered and unregistered persons;
- Continuous improvement of tax administration by expanding the use of digital technology and ecological connectivity with all services and control centers for the transmission of information.
Keywords: governance, tax governance, tax governance mechanisms, tax collection procedures.
Information
| Item Type | Thesis |
|---|---|
| Divisions |
» Faculty of Economic, Commercial and Management Sciences |
| ePrint ID | 3942 |
| Date Deposited | 2023-05-17 |
| Further Information | Google Scholar |
| URI | https://univ-soukahras.dz/en/publication/article/3942 |
BibTex
@phdthesis{uniusa3942,
title={دور الحوكمة الضريبية في تفعيل اجراءات التحصيل الضريبي: دراسة عينة من مديريات الضرائب لمشرق الجزائري},
author={Khedidja AOUADIA},
year={2023},
school={univeristy of souk ahras}
}
title={دور الحوكمة الضريبية في تفعيل اجراءات التحصيل الضريبي: دراسة عينة من مديريات الضرائب لمشرق الجزائري},
author={Khedidja AOUADIA},
year={2023},
school={univeristy of souk ahras}
}