Tax reform - Tax administration - A model | ||
| Journal of Anbar University for Law and Political Sciences | ||
| Volume 13, Issue: 2 part 2, December 2023, Pages 1300-1329 PDF (893.19 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.37651/aujlps.2023.143620.1085 | ||
| Author | ||
| Shamel Sami Awad Abd Al-Mohammadi* | ||
| كلية المعارف الجامعة | ||
| Abstract | ||
| The study aimed to identify tax administration reform and the related systems and procedures necessary for this reform. The success of tax administration reform is clearly reflected in the success of financial and economic reform. It also leads to increasing the state's ability to implement economic, financial and social development plans and improving the investment climate in all its forms. Reforming this main axis with important and complex roles aims to eliminate the main problems that the majority of tax administrations suffer from. In terms of reducing tax corruption, encouraging voluntary compliance by taxpayers, and encouraging the use of tax management technology; Which will contribute to the end In the end, the tax system will be completely reformed, and the study also showed the role of tax administration reform in increasing the tax revenues collected for the public treasury The study addressed what is tax reform and what is tax administration by explaining the concept of tax reform and its standards. The study also addressed the definition of tax administration and the reasons for its weakness. The study also addressed mechanisms for reforming tax administration by studying mechanisms for combating tax corruption, mechanisms for encouraging voluntary compliance by taxpayers, and mechanisms for using tax administration technology. Then comes the conclusion of the study, which included a set of conclusions and a set of proposals. | ||
| Keywords | ||
| Tax reform؛; Tax administration؛ ؛؛; a model | ||
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