العوامل المؤثرة على الالتزام الضريبي لدى المكلفين - دراسة ميدانية

Abstract

The purpose of this study is to determine the factors affecting the tax liability, the taxpayer’s awareness of the services provided by the tax administration and the understanding of the tax laws and models. To achieve this, a soft sample of 30 professionals was used, A correlation between tax culture and tax liability, as shown by the taxpayer’s awareness of the services provided to the administration. It also found that the taxpayers trust the state, finally the study recommended the need to achieve a consensus between the tax administration, tax legislation and the tax society, majeure tax evasion.