تأثير نمط الشخصية على التهرب الضريبي

الملخص EN

Taxes are considered the principal source of government revenue and have multiple objectives.

The financial objective is the most important one because it is provided the necessary funds to cover public expenditures.

Therefore, tax evasion is regarded as one of a negative phenomenon that should be addressed by governments because these effects may immediate or it can take a long time to be noticeable.

In general, the levels of tax evasion may be related to the (i) individuals' culture and general awareness within a given society, and (ii) may directly relate to the personality patterns of taxpayers' or (iii) indirectly by exploiting the gaps in the tax laws or ineffective administrative procedures.

Therefore, addressing one of these reasons leads to limit of tax evasion.

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However, this study was carried out to exploring the personality pattern effect on the tax evasion to achieve the target of the study.

A questionnaire survey was distributed randomly for taxpayers, 20 out of 39 questions to determine the personality pattern (A or B), and 19 out of 39 questions to determine which pattern has the ability to evade tax.

The results have shown that there is a significant difference between the pattern A and B as shown in the questions.

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However, the study recommends to increasing taxpayers' awareness through social media and by the penal system to give taxpayers incentives to avoid tax evasion.