ترقية الثقافة الجبائية ضمان لرفع المردودية الضريبية

الملخص EN

This study aims to clarify the pivotal role that tax culture plays in developing tax awareness among the taxpayer, especially if we take into account the importance of the latter as a means to cover and satisfy public needs.

To be fair, we say that tax unconsciousness is a phenomenon whose responsibility is shared by the state with the taxpayer, and its elimination requires procedures, mechanisms, and structures.

And it concluded that the legislation in the field of collection is marred by several gaps in light of the instability of its texts, especially with the entry of the state into a market economy and free competition, which calls for more efforts in this regard in order to eliminate the negative idea that has taken root in the mind of the taxpayer about the tax.