أثر الالتزام بالأخلاقيات الإدارية في الوقاية من الفساد الإداري على مستوى مديرية الضرائب بالمسيلة

Abstract EN

The study aims to clarify the effect of adherence to management ethics in combating administrative corruption in the level of the tax directorate in M'sila, the problem of the study was formulated to find out the impact of adherence to the ethics of management in its three dimensions - the ethics of individuals, the ethics of leadership (the manager), the organizational culture - in reducing administrative corruption In light of this, a model for the study was prepared from which several hypotheses were tested using the SmartPLS program for statistical data processing, on a sample of 60 questionnaires suitable for statistical analysis, and a descriptive analytical approach was used to describe the study variables and analyze the collected data, and through the analysis a significant effect was demonstrated.

A statistical indication of the combined dimensions of management ethics in the prevention of administrative corruption at the level of the tax directorate in Al-Masila, and to varying degrees between each of them, so the leadership ethics (the director) were more influential in the prevention of administrative corruption, and as for individual ethics and organizational culture, their impact was weak in preventing corruption Administrative at the level of the tax directorate in M'sila.