الشفافية وأثرها في الحد من التهرب الضريبي بَحث تطبيقي في الهيئة العامة للضرائب / بغداد

Abstract

The tax administration depend on the financial report of the taxpayers in order to find out the truth of their financial position and the possibility of imposing taxes on them and collecting them as required, and because the taxpayer hides all or some of the elements of his taxable income as an attempt to get rid of paying the tax , the current research was aimed to identifying the reality of transparency and the extent to which the taxpayers can disclose the sources of their money , and thus determine the tax base by the general tax authority fairly, which contributes to increasing the tax proceeds, and to explain the implications of the concept of transparency in the dealings that occur between the authority and taxpayers and give credibility to the accounting process tax and its impact on reducing tax evasion , by addressing a problem evident from the following questions: does ambiguity of laws, instructions and tax controls have an effect on tax evasion? , does administrative and financial corruption and the lack of sufficient transparency at the general tax authority lead to tax evasion?, does the presence of red tape and complexity in handling taxpayers' transactions lead to tax evasion? , and based on the statistical analysis of the (50) questionnaire data using the simple correlation coefficient, the simple regression analysis, the F test, the interpretation coefficient R2, a set of conclusions were reached, the most important of which is (that the commitment of both the taxpayer and the financial authority to transparency will inevitably lead to the application of justice in imposing taxes, increasing tax revenues, and eliminating administrative and financial corruption, while increasing the confidence of those in charge of tax administration), and the most important recommendations (the need for the tax administration to adopt transparency in its tax work through Introducing the rights and duties of taxpayers, and presenting tax laws and instructions in order to increase the taxpayers knowledge of the tax process).