أثر الحوكمة الضريبية في التهرب الضريبي

Abstract EN

The aim of the research is to reduce tax evasion, and to show the importance of activating tax governance in the Iraqi environment to reduce this problem, the research tool is represented by a questionnaire form designed for this purpose, through the following hypothesis: "There is no effect of tax governance in tax evasion.

"The research found that there is a direct effect of tax governance on tax evasion, and the need to implement tax governance in state departments to reduce tax evasion in Iraq.