مدى توافر خصائص حوكمة الإدارة الضريبية في إدارات مصلحة الضرائب : دراسة ميدانية على إدارات الضرائب الواقعة شرق ليبيا

الملخص EN

The purpose of this study is to explore and evaluate tax governance characteristics in the Libyan taxation department.

the study is based on a descriptive and analytical approach, and the population consists of employees of tax administrations in east Libya.

for the purpose of collecting data, 60 questionnaires had been distributed while 54 of them were collected back.

the study employs one-sample t-test to evaluate practices that lead to tax governance characteristics.

the findings of the study reveal that tax administration procedures and practices insure tax-payers' rights, while objectivity, independence, responsibility and accountability exist only at a medium level.

furthermore, the taxation department system, does not adopt policies and procedures that insure social responsibility, transparency and disclosure.

based on the findings, the study recommends: taking serious steps to increase social responsibility, transparency and disclosure by the taxation department.

it also recommends adopting governance guidance for public sector as well as adopting guidance for ethics and practices in the taxation department.

the study emphasizes on sitting comprehensive training programs for employees on governance, in addition to organizing conferences and workshops to increase tax awareness in the society.