تقييم أداء الإدارة الضريبية باستخدام مؤشرات الأداء الضريبي
Other Title(s)
Evaluating the performance of the tax administration using tax performance indicators
Author
التميمي، حيدر كاظم نصر الله حسين
Source
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Issue
Vol. 2021, Issue 66 (31 Oct. 2021), pp.293-301, 9 p.
Publisher
Baghdad College of Economic Sciences University
Publication Date
2021-10-31
Country of Publication
Iraq
No. of Pages
9
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The research aims to assess the performance of the tax administration using tax performance indicators to find out the untapped tax capacity, the tax burden on taxpayers, as well as the tax effort through which the state's success in its financial policy is identified.
In line with the research objectives, a number of hypotheses were formulated.
A number of conclusions were reached, the most important of which are (The result of the tax performance indicator related to tax energy, tax burden and tax effort during the selected fiscal years confirms the existence of untapped tax capacity by the tax administration in Iraq and the ence of a tax burden on those charged with paying the tax as well as the lack of success of the state In its financial policy (and based on the findings of the research, the researcher recommends a set of recommendations, the most important of which is) the need to focus on the results of tax indicators in order to exploit the untapped tax energy by the tax administration in Iraq and to determine the tax burden that falls on those charged with paying the tax so that it does not become a burden with a high rate paid The taxpayer has led to tax evasion and the need to work on developing scientific and practical plans that will help the state's success in its financial policy)
American Psychological Association (APA)
التميمي، حيدر كاظم نصر الله حسين. 2021. تقييم أداء الإدارة الضريبية باستخدام مؤشرات الأداء الضريبي. مجلة كلية بغداد للعلوم الاقتصادية الجامعة،مج. 2021، ع. 66، ص ص. 293-301.
https://search.emarefa.net/detail/BIM-1310963
Modern Language Association (MLA)
التميمي، حيدر كاظم نصر الله حسين. تقييم أداء الإدارة الضريبية باستخدام مؤشرات الأداء الضريبي. مجلة كلية بغداد للعلوم الاقتصادية الجامعة ع. 66 (تشرين الأول 2021)، ص ص. 293-301.
https://search.emarefa.net/detail/BIM-1310963
American Medical Association (AMA)
التميمي، حيدر كاظم نصر الله حسين. تقييم أداء الإدارة الضريبية باستخدام مؤشرات الأداء الضريبي. مجلة كلية بغداد للعلوم الاقتصادية الجامعة. 2021. مج. 2021، ع. 66، ص ص. 293-301.
https://search.emarefa.net/detail/BIM-1310963
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1310963