دور الحوكمة الضريبية في تحقيق التنمية المستدامة : بحث تطبيقي في الهيئة العامة للضرائب فرع ديالى

Abstract EN

This study aims to highlight the effective role played by tax governance through direct and indirect tax control as A mechanism for achieving sustainable development by addressing a set of tools and the economic mechanisms embodied in the taxation and collection of taxes and reached several conclusions, the most important of which is that the application of the principles and foundations of tax governance in the General Authority for Taxation leads to narrowing the tax gap and the commitment of workers to the laws and tax legislation, thus achieving the voluntary commitment of taxpayers and thus increase tax revenues that contribute to the achievement of sustainable development and In light of the results, the study reached several recommendations, the most important of which was the need to strengthen the disclosure and transparency in the work of the General Authority for Taxation because it has the effect of encouraging the taxpayers to pay the tax and thus increase the revenues that help to sustainable development