Abstract

This research aims to indicate the role of the internal control system in reducing tax evasion through a sample search GCT has been preparing a questionnaire to benefit from previous studies in this area have been distributed to a sample search included (50) where most of the respondents are representatives financial authority of sections and estimating directors and auditors and other terms of reference of the head of the oldest and programmers prime observers to get to know their opinions through a questionnaire to answer questions after analysis was the most important findings: most important of which was that the internal audit activities contributes to the development of internal control systems and that there is a certified system of internal control defines the powers and functions of the General Authority for taxes and departments and its affiliates

DOI:10.52113/6/2018-8-3/260-272