فاعلية نظم الرقابة الداخلية في الكشف عن الموقوفات الضريبية

Abstract EN

The study examined the work of the supervisory units in the General Tax Authority and its branches in following up the work of the speculative units, as well as disclosing the validity and credibility of the financial data and information provided by the taxable taxpayers from all over the country, and trying to reveal the reasons that led the taxpayers to do so, To sensitize those charged with their duties to the State and to pay the financial dues by conducting field visits to the businesses, shops and companies of the taxpayers The aim of the study was to identify the number of transactions suspended for taxpayers at the General Tax Authority and its branches from previous years, to try to develop appropriate solutions and to tighten the role of internal control to reduce similar cases in future.

This study found that there is an increase in the number of tax holidays of the taxpayers due to the circumstances and events that the country is going through the instability of the security situation and others, which led to a weak commitment of the taxpayers due to them