العلاقة بين المكلف و الإدارة الضريبية و تأثيرها في الحد من التهرب الضريبي : دراسة حالة-العراق

الملخص EN

This research aims to clarify the relationship between the taxpayer and tax administration, through the recognition of the rights and obligations of each of them and its impact in reducing tax evasion has been addressed in part the theoretical topics above either in his Applied has designed a questionnaire distributed to a total sample size of 100 respondents, was consisted of 26 items distributed among five areas, and use the program SPSS for data analysis, has been reached any conclusions, and in light of the recommendations that will develop the relationship between the taxpayer and tax administration, which contribute to the reduction of tax evasion and increase tax proceeds.