الحوكمة الضريبية ودورها في تقليل مخاطر الفحص الضريبي بالتطبيق على ديوان الضرائب

Abstract

Abstract The study dealt with tax governance and its role in reducing the risks of tax examination. The study aimed to clarify the impact of the application of governance on reducing the risks of tax examination, listing the principles of tax governance, knowledge of tax examination and its risks and expectations gap in reports to examiners, and the efficiency and effectiveness of the tax system after the application of tax governance mechanisms that tested the study Assumptions There is a statistically significant relationship between tax governance and reducing the risks of tax examination. And there is a statistically significant relationship between the texts of tax legislation and reducing the risks of tax examination. There is a statistically significant relationship between increasing tax awareness of financiers and reducing the risks of tax examination. There is a statistically significant relationship between the principle of democracy and transparency of management with the active participation of employees that reduces the risks of tax examination. The researcher used the descriptive analytical approach. The study reached several results, the most important of which is that the tax examination method should be followed through the sample to test the examination cases on the basis of risks. And follow the method of voluntary tax examination to determine the scope of the examination sample and the volume of evidence. All financiers in the same category are treated equally. The study recommended holding training courses for employees in tax administration to develop their administrative and professional capabilities to reduce the risks of tax examination. And the need to use modern technology methods and methods for tax examination. And the need to dispense with the method of comprehensive tax examination and replace it with a method of selective examination of all taxpayer declarations to reduce the risks of tax examination.