تأثير أبعاد الرقابة الإدارية في سلوك التهرب الضريبي : دراسة حالة في الهيأة العامة للضرائب في محافظة البصرة

الملخص EN

The aim of the research is to clarify the nature of the relationship between administrative control Dimensions and the behavior of tax evasion, and to achieve this goal the researchers conducted a survey study of the opinions of a sample of employees in the General Authority of Taxation in Basra Governorate.

In light of this, the researchers conducted the process of analyzing the data and testing hypotheses using statistical methods such as the statistical program SPSS to analyze the data and used descriptive statistical methods to understand the perceptions of the individuals of the sample the nature of the relationship between administrative control Dimensions and tax evasion behavior, analysis was also used to test the impact of independent variables in dependent variables.

In the light of the results of the analysis, the researchers reached a set of conclusions, the most important of which is the existence of a moral effect administrative control in the behavior of tax evasion, and this indicates the interest of the management of the research organization and an acceptable percentage to apply these mechanisms with consistent and balanced behaviors with all.

With regard to the recommendations, the most important was to improve the reality of administrative control Dimensions in the organizations and give them the role of being one of the main pillars and important and activate their role in the development of different policies and plans by adopting the modern control approach to achieve the objectives of the organization, to reduce some undesirable behaviors Among them is tax evasion.