تاريخ مجلس الدراسات العليا

2021-02-14

اسم الطالب

أحمد محمد احمد عرفة

ملخص الرسالة

This study aimed to identify factors related to tax law income No. 34 of the year (2014), and its role in tax collections, and to achieve the study objectives, the study adopted the descriptive and inferential, where the researcher built a special study questionnaire. The Study population included of all auditors of taxation, the auditors and the Commissioners of taxation, while the number of study sample members (160) auditors and commissioners, were randomly selected, and the study concluded that the arithmetic average of the total general of the scale was moderately, and occupied after (the tax audit and its impact on tax collection) ranked first medium degree, while The dimension of (tax incentives and their impact on tax collection) came in the last ranks and with a medium degree, as indicated by the results of the results. And tax audit and tax incentives under the Income Tax Law No. 34 for the year (2014) and its amendments on tax collection. The study recommended the need to raise awareness among citizens tax and development, and raise the level of tax services to gain access to tax services enjoy a high degree of quality, based on justice, transparency and the development of tax services, streamlining and renewing continuously. Key words: Tax legislation, tax audit, tax incentives, tax collection