دور معايير الحوكمة الجبائية في مكافحة التهرب الضريبي

Abstract EN

This study mainly aims to shed light on the role that tax governance standards play in combating tax evasion and reducing its negative impact on the cost-effectiveness of tax collection, as tax revenues are the most important source of state revenue, and given the absence of comprehensive tax compliance, tax evasion is one of the biggest challenges facing the tax administration.

the results of the study concluded that the application of tax governance standards leads to adding confidence and credibility to the financial statements and the statements made by the taxpayers, thus reducing the phenomenon of tax evasion.