تأثير معوقات تحصيل ضريبة الاستقطاع المباشر على الايرادات الضريبية

الملخص EN

In this research, we seek to study the obstacles of collecting the direct withholding tax with the tax administration.

Direct deduction and suggest solutions to address them.

The researcher reached many conclusions, the most important of which is the tax evasion of direct withholding tax.

The most important recommendations included the reduction of tax evasion through the application of an electronic database containing all the information on taxpayers.