أثر تأخير تدقيق الإقرار الضريبي على العبء الضريبي للمكلف

الملخص EN

The study examined the effect of income tax auditing delay on the taxpayer burden, and investigated the related previous studies in Arabic and English.

The study sample consisted of (225) members of income and Sales Tax Experts association.

To achieve the objectives of the study, a tool was designed to collect data and information by reference to theoretical, literature and previous studies.

The study instrument was verified using content validity and the stability coefficient using the internal consistency coefficient Alpha Kronbach, then the questioner was distributed to the study sample.

After the data collection and analysis, the study concluded the following results: The audit of the tax return delay scored high level from the point of view of income and sales tax experts.

The tax burden on the individual scored medium level from the perspective of income tax experts and sales (awareness).

- That the tax burden on companies, scored medium at the from the perspective of income tax experts and sales (awareness).

The results showed that there are a statistically significant effect at the level of (0.05) for tax report auditing delay on the taxpayer burden on the taxpayer.

The results showed that there are a statistically significant effect at the level of significance (0.05) for tax report auditing delay on the taxpayer burden on the individual.

The results showed that there are a statistically significant effect at the level of significance (0.05) for tax report auditing delay on the taxpayer burden on the on the company.

The study concluded to some recommendations, including the need not to delay the tax return more than (12) month, and increase the number of tax staff to speed up the audit of corporate files.