تأثير الحوكمة في جودة الأداء : بحث تحليلي تطبيقي في الهيئة العامة للضرائب

Abstract EN

The empirical researchproblem is determined by the urgent need foradopting a good governance practices inthe General Tax Authority due to the importance of this approach for the service and industrial organizationsas well asthe organizationsurveyedhad not a clear use to governance practices of a high impact on achievingqualityperformance.

Thus, it shouldsearchfor good waysand meansof anadministrative workto enhance its capacityviathe adoption ofgovernance mechanisms in their workthat contribute to thesuccessand excellenceof the organization.

The research aims to interpret the nature of the link and effect relationships between corporate governance and the quality of performance in the surveyed organization.

Hypotheses have tested in the General Tax Authority as an important organization that offer its services to a large segment of society and the introduction of corporate governance mechanisms in its work and improvements which will serve that large segment.

The relationship between research variables has clarified through the formulating some hypotheses with their minor ones.

The research sample has composed of the top and middle management in the surveyed organization, where as data has collected from 121 members who occupied one of the following administrative positions (director general, assistant general manager, technical expert, director of the department, branch manager, department deputy director, branch deputy director, in charge of division, assessor, auditor) and who have the authority of decision making in the organization.

A questionnaire has adopted as a tool for collecting the research data, which included (50) paragraph dealt with the dimensions of the research variables, as it has been prepared on the Quintet Likert scale basis.

Using the statistical package (SPSS), it has reached to the final results, where as methods used in the analysis are the descriptive statistics (weighted mean and standard deviation) to determine the strength of the research and methods of statistical inferential (correlation coefficient and simple linear regression ) as well as personal interviews program, which was prepared by the researcher that has included (21) questions related to the research problem in order to support the questionnaire and to achieve a validity required in data collection to upgrading the effectiveness and efficiency in the government's performance and the achievement of a high quality of performance of those institutions, which in turn lead to better services.