أهمية تبني مبادئ الحوكمة الضريبية في تفعيل الرقابة الجبائية "دراسة حالة مديرية الضرائب لولاية المدية

Abstract

This study aimed to know the role of adopting the principles of tax governance in activating tax control, and on this basis the various theoretical concepts of both tax governance and tax control were addressed, where this study relied on the questionnaire for a deliberate research sample represented by the frameworks of the Tax Directorate for the state of Medea, and the response rate was 86%, and this study concluded on many points, the most important of which are: There is a role to be played in the principles of tax governance in activating tax control, and the Tax Directorate of Medea state applies the principles of tax governance, and it strives in various ways to activate tax control. To support this study, field training was conducted in the Tax Directorate of the Medea State, using the questionnaire to collect and analyse data through the SPSS statistical programme, and the analytical descriptive approach was followed. Keywords: Tax governance, principles of tax governance, tax control.