أثر تطبيق بطاقة الأداء المتوازن في زيادة الحصيلة الضريبية

Abstract EN

The study dealt with the effect of applying the balanced scorecard on increasing tax revenue.

Where the problem of the study was that increasing the tax revenue, is one of the most important objectives that the responsible authority seeks to reach and achieve.

In order to achieve this goal, the responsible authority resorts to all laws, standards, ideas, theories, rules and experiences that have implications in achieving this goal.

What is the effect of applying the scorecard Balanced scrutiny and audit processes to achievethis objective? The study aimed to study and know the relationship between the balanced scorecard and the tax revenue in the consolidated tax centers, and to present a proposal on the extent of the impact of the balanced scorecard in scrutiny and audit to increase the tax proceeds in the consolidated tax centers in the limited companies sector, and to identify the mechanisms and determinants of the performance of employees in the scrutiny and audit departments and justifications and the role of each of these mechanisms and determinants in light of the application of the balanced scorecard in the consolidated tax centers to increase the tax proceeds.

And test the extent to which taxable companies and related parties, represented by auditors and tax experts, accept the proposed results for increasing tax revenue in light of the application of the balanced scorecard in the scrutiny and audit of consolidated tax centers.The study tested the following hypotheses: There is a positive correlation between the financial perspective as one of the dimensions of the balanced scorecard and the tax revenue in the limited companies affiliated with the consolidated tax centers.

There is a positive correlation between the customers' perspective as one of the dimensions of the balanced scorecard and the tax revenue in the limited companies affiliated with the consolidated tax centers.

There is a positive correlation between the internal operations perspective as one of the dimensions of the balanced scorecard and the tax revenue in the limited companies affiliated with the consolidated tax centers.

There is a positive correlation between the innovation and learning perspective as one of the dimensions of the balanced scorecard and the tax revenue in the limited companies affiliated with the consolidated tax centers.

The study reached the following results: Using the financial perspective achieves good scrutiny and audit results at a lower cost and greater effectiveness.

Examination and audit tasks are distributed in the consolidated tax centers according to the capabilities of the inspectors working in the administration.

The application of the selfassessment system has greatly benefited in increasing the confidence between the financiers, taxpayers and the tax administration.

The study recommended the following:Introducing new mechanisms to develop plans for the purpose of monitoring and controlling time, in order to calculate the deviations of the tasks set in the scrutiny and audit plan.

Working to support the scrutiny and audit departments in the tax centers with highly distinguished workers in the field of scrutiny and auditing.

Attention to training inspectors on modern methods of selecting samples for scrutiny and audit.