| المستخلص: |
تتمثل مشكلة الدراسة في كيفية الوصول إلى استراتيجيات إدارية للحد من ظاهرة التهرب الضريبي في منطقة القناة وسيناء، يمكن صياغة مشكلة الدراسة في التساؤلات التالية: 1. ما المقصود بالاستراتيجيات الإدارية؟ 2. ما ظاهرة التهرب الضريبي؟ 3. ما استراتيجيات الحد من ظاهرة التهرب الضريبي؟ 4. هل توجد علاقة إحصائية بين استراتيجيات الإدارة العامة للتهرب الضريبي وظاهرة التهرب الضريبي؟ 5. هل توجد علاقة بين الممولين وظاهرة التهرب الضريبي؟
The thesis seeks to find solutions to a problem that confronts and threatens the Egyptian society economically and socially, which is the phenomenon of tax evasion. Many innovative methods of tax evasion have emerged. Hence, the researcher chose this topic to find solutions to overcome this phenomenon and reduce it by setting administrative strategies and applying them within the administration of taxes and fees investigations in the Canal and Sinai region. For this reason, the problem of the study emerged which is represented in achieving economic and social balance, accelerating the development process, redistributing income, addressing economic cycles, encouraging production branches, and stimulating savings and investment according to development priorities. Study objectives: The study seeks to achieve the following goals: Standing on the concept of management strategies Knowing the phenomenon of tax evasion in the Canal and Sinai regions Disclosing the strategies used to reduce the phenomenon of tax evasion Setting a concept for establishing a mechanism to raise the rates of controlling cases of tax evasion and following up on the implementation of this concept in coordination with the concerned authorities in the Ministry of Interior The importance of the Scientific importance: Through the role of strategic management and its enforcing on tax administration with a tax awareness to reduce tax evasion and its effects on collection, economic recovery and development, as well as on the level of tax amounts collected. Develop strategies and a plan to address issues that negatively affect community development and collect the necessary funds to cover state expenditures. in spreading its awareness to reduce the phenomenon of tax evasion Study hypotheses: The study is based on four main hypotheses: • The first major hypothesis is that there is a significant effect of administrative strategies on tax performance. • The second major hypothesis is that there is a significant effect of administrative strategies on tax legislation. • The third main hypothesis is that there is a significant effect of administrative strategies on tax education. • The fourth major hypothesis is that there is a significant effect of administrative strategies on tax evasion. Study variables: represented in: The independent variable: administrative strategy and its derivatives. The dependent variable: tax evasion The most important results were The most important derivatives of strategic management, firstly strategic planning, then strategic implementation, followed by strategic control. The most influential elements of strategic management on tax evasion are strategic implementation, followed by strategic control, then strategic planning. The most important factors affecting tax evasion are firstly tax performance, followed by tax education and then tax legislation. There is a direct relationship between administrative strategies and the management of tax evasion in the Canal and Sinai cities. The necessity of building a culture of strategic planning, and publishing it in all tax administrations in order to facilitate its adoption when needed to work with it. Working to form a strategic planning team, representing tax administrations, taxpayers and representatives, and planning was not limited to the higher management levels. Paying attention to the aspects of monitoring implementation and monitoring by giving rewards and incentives for good performance and punishing bad performance. Attention to holding various training courses for employees to develop their skills in dealing with the public. The necessity of adopting strict positions by imposing penalties against the perpetrators of tax evasion crimes.
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