دور الحوكمة الضريبية في تحسين جودة القوائم الجبائية في الجزائر : دراسة ميدانية-المديرية الولائية للضرائب بشار

الملخص EN

This research paper aimed to study the extent to which the application of the principles and rules of tax governance contributes to improving the quality of tax lists in Algeria, and the importance of research lies in the importance of applying these principles and rules in tax administration to create a culture of commitment and increased confidence with those who deal with them, and has been used The descriptive analytical approach to achieving the objectives of the study, the researchers relied on a survey list as a tool for collecting the data needed to test and process research assignments using SPSS 24.

The research found that the application of the principles and rules of tax governance contributes to increasing the compliance of the taxpayers with the requirements of disclosure in the tax lists and improving their quality.