تأثير نمط الشخصية على التهرب الضريبي
Joint Authors
ياسر عمار عبد الحميد
الصبيحي، نوري محمود أحمد
عادل حسين علي
Source
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Issue
Vol. 2020, Issue 61 (30 Jun. 2020), pp.197-222, 26 p.
Publisher
Baghdad College of Economic Sciences University
Publication Date
2020-06-30
Country of Publication
Iraq
No. of Pages
26
Main Subjects
Topics
Abstract EN
Taxes are considered the principal source of government revenue and have multiple objectives.
The financial objective is the most important one because it is provided the necessary funds to cover public expenditures.
Therefore, tax evasion is regarded as one of a negative phenomenon that should be addressed by governments because these effects may immediate or it can take a long time to be noticeable.
In general, the levels of tax evasion may be related to the (i) individuals' culture and general awareness within a given society, and (ii) may directly relate to the personality patterns of taxpayers' or (iii) indirectly by exploiting the gaps in the tax laws or ineffective administrative procedures.
Therefore, addressing one of these reasons leads to limit of tax evasion.
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However, this study was carried out to exploring the personality pattern effect on the tax evasion to achieve the target of the study.
A questionnaire survey was distributed randomly for taxpayers, 20 out of 39 questions to determine the personality pattern (A or B), and 19 out of 39 questions to determine which pattern has the ability to evade tax.
The results have shown that there is a significant difference between the pattern A and B as shown in the questions.
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However, the study recommends to increasing taxpayers' awareness through social media and by the penal system to give taxpayers incentives to avoid tax evasion.
American Psychological Association (APA)
عادل حسين علي والصبيحي، نوري محمود أحمد وياسر عمار عبد الحميد. 2020. تأثير نمط الشخصية على التهرب الضريبي. مجلة كلية بغداد للعلوم الاقتصادية الجامعة،مج. 2020، ع. 61، ص ص. 197-222.
https://search.emarefa.net/detail/BIM-1261558
Modern Language Association (MLA)
عادل حسين علي....[و آخرون]. تأثير نمط الشخصية على التهرب الضريبي. مجلة كلية بغداد للعلوم الاقتصادية الجامعة ع. 61 (2020)، ص ص. 197-222.
https://search.emarefa.net/detail/BIM-1261558
American Medical Association (AMA)
عادل حسين علي والصبيحي، نوري محمود أحمد وياسر عمار عبد الحميد. تأثير نمط الشخصية على التهرب الضريبي. مجلة كلية بغداد للعلوم الاقتصادية الجامعة. 2020. مج. 2020، ع. 61، ص ص. 197-222.
https://search.emarefa.net/detail/BIM-1261558
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1261558