Imposing the health tax and its impact on reducing the risks of the digital drug: A survey of the opinions of a sample of employees in the General Tax Authority and the General Narcotics Directorate

• Post by: Muthanna mjdes
• فبراير 4, 2025
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Abstract

The research aims to shed light on digital drugs and the health risks of their use and addiction and to show how to deal with them tax-wise to reduce their risks and health and psychological effects by relying on the descriptive analytical approach based on describing the phenomenon of digital drugs and analyzing their health and psychological effects on members of society. In addition, the statistical analysis method was adopted to show the nature of the relationship between the independent and dependent research variables according to a questionnaire designed from two axes. The questionnaire is distributed to a deliberate sample of 80 managers and estimators in the General Tax Authority and officers and lieutenants in the Drug Control Directorate. The hypotheses of the study were tested using SPSS software, and the obtained results refer to the existence of a significant correlation between imposing the health tax and the risks of digital drugs, which confirms the critical role of imposing the health tax in reducing the consumption of goods harmful to human health. Research recommends that educational institutions represented by universities, schools, security agencies, and media institutions must unify all awareness efforts, follow up and warn about the dangers of drugs, and encourage activating the role of digital anti-drug offices.

مجلة المثنى للعلوم الادارية والاقتصادية, 2025,المجلد 15, العدد 1, الصفحات 1-10

DOI:10.52113/6/2025-15-1/1-10