دور الحوكمة الضريبية في رفع كفاءة الإدارة الضريبية (دراسة تحليلية )

Abstract

The study aimed to show the role of tax governance in raising the efficiency of tax administration. The purpose of the tax system's governance is to enhance the confidence of taxpayers in the tax administration and ensure their rights, as well as to promote the values of justice and equality among taxpayers, the rule of law, and enhance accountability and tax transparency. All that will narrow the tax gap between taxpayer and tax administration, which reducing tax disputes and tax evasion, and to encourage voluntary compliance, which will positively effect on the tax administration's achievement of its specific objectives efficiently and effectively. In order to achieve the objectives of the study, the researcher used the method of content analysis, which was based on the analysis of the reality of the Syrian tax system in terms of its observance of the principles of tax governance. The Syrian tax legislation of Law No. 24 of 2003 and its amendments and other legislations were analyzed, As well as an analysis of the internal rules of the Syrian tax administration and the legal legislation governing its work and the powers granted to it and the legislative environment through which it operates. The researcher also used the statistical methodology, which was based on deducing the views of a sample of legal accountants practicing auditing profession and accredited by the board of accounting and auditing for the importance of their opinions for their neutrality, which gives their opinions more importance, especially that the category of legal accountants is the link between tax administration and taxpayers. The objective of the field study is to enhance the analytical study, in order to identify the compatibility between the results obtained by the researcher after the adoption of a content analysis methodology and the real reality of the tax community by designing a questionnaire distributed on the sample of the research. The questionnaires were analyzed using the appropriate statistical methods, based on the SPSS package, through which hypotheses of the study were tested. The study found a number of results; the most important one is the limited application of the principles of tax governance in the Syrian tax system. In addition to that, there is a role for tax governance in raising the efficiency of tax administration.