Abstract

The research seeks to demonstrate the success of the financial authority to ensure its commitment to maintaining the confidentiality of information relating to taxpayers in light of its commitment to the application of the tax examination procedures. For the purpose of achieving the aim of the research was the study and analysis of screening procedures in the department of companies & control and audit process and taking cases to taxpayers , As well as design a questionnaire as a tool for gathering information was selected sample of the General Authority for tax officials. And adopted a researcher at the analysis results on the arithmetic mean and standard deviation and Pearson correlation analysis paragraphs resolution using statistical program (ssps), he research found that the General Authority for taxes is committed to confidential tax information relating to taxpayers in the border which vacation tax legislator, said the emphasis on confidential tax information by government institutions and other harms tax examination procedures, as it leads to a lack of information and thus resorting to methods rely on the experience of the examiner and not the actual data, which could harm justice and confidence between the financial authority and taxpayer.

DOI:10.52113/6/2015-5-1/1-53