The Role of Governance in Activating Tax Compliance
| المصدر: | مجلة أبحاث ودراسات التنمية |
|---|---|
| الناشر: | جامعة محمد البشير الإبراهيمي برج بوعريريج - كلية العلوم الاقتصادية والتجارية وعلوم التسيير - مخبر الدراسات والبحوث في التنمية الريفية |
| المؤلف الرئيسي: | Hacine, Siham Taleb (Author) |
| المجلد/العدد: | مج11, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 529 - 541 |
| ISSN: |
2392-5469 |
| رقم MD: | 1492863 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Governance | Tax Compliance | Tax Collection | Financial Statements
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
This study aims to determine the extent of the impact of governance on activating tax compliance, and its reflection on the level of tax collection and adherence to tax laws. The conceptual framework of tax compliance and the most important principles and mechanisms of governance were addressed in this study, with an analysis of the relationship between internal and external governance mechanisms and tax compliance in its various types. This study reached a set of results on the role of governance in enhancing tax compliance, the most important of which was the significant and positive impact of governance on activating and ensuring the achievement of voluntary tax compliance, through its various mechanisms that enhance the credibility and reliability of financial statements and thus the accuracy of the declared taxable income, with ensuring compliance with the laws issued by the tax legislator, which reduces taxpayers' exposure to tax risks. |
|---|---|
| ISSN: |
2392-5469 |
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