الحوكمة الضريبية كمدخل لتفعيل التنسيق الضريبي العربي

الملخص EN

This research paper aims to shed light on a new and modern approach in the development of the tax performance of countries in a way that allows a kind of flexibility in the forms of tax cooperation between the Arab countries and this application of tax governance as an important and necessary input to improve the performance of tax systems.

The study concluded that the Arab countries' attempts at comprehensive tax reform require radical changes in the legislative environment in which laws are enacted, improving tax administration, and moving towards the governance of the Arab tax system and establishing the rules of transparency and facilitating tax work.

Tax policy by introducing the concept of inter-state tax coordination, allowing tax systems to meet new fiscal challenges.