Internal control and its role in the reform of the tax work (Applied Research in the General Commission for T | ||
| Accounting and Financial Studies Journal | ||
| Article 1, Volume 9, Issue 27, June 2014, Pages 62-91 | ||
| Abstract | ||
| That internal control is particularly important in improving performance and tax reform، they play an important role in the regularity of work and development and the anti corruption and activating the decisions and tax legislation، as contained in the organizational plan and the means، procedures and components designed from which to ensure a policy and implementation plans The research aims to review the reality of the internal control in the General Commission for Taxes and stand on the deficiencies in it, with the strengthening of the role of internal control in the General Authority for taxes based on the laws and regulations and by using modern means to work as well as developing the performance of employees in the body، including helping to reform labor taxation. The search resulted to a set of conclusions notably - There is no strategic plan for the development of business tax in terms of the use of figure-mail and build relationships of trust and continue with the mandate to develop a new mechanism to provide the service in terms، the reduce a series of procedures، and ease of communication. And the multiplicity of laws and tax legislation، as well as internal instructions and regulations laid down by the Commission for the purpose of settling accounts tax which led to the emergence of a gap between taxpayers and tax administration، which led to the complexity of the procedures at work. | ||
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