The Impact of Tax Awareness on Increasing Tax Revenues: An analytical Study at the General Commission of Taxes at Diwaniya Branch.
- Post by: Muthanna mjdes
- October 17, 2022
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Ali Ghanem Shaker , Karar Hatem Ahtiyaa
Al-Qadisiyah University/ College of Administration and Economics
Abstract
Awareness is an essential necessity in any issue as an added factor of creativity. Based on this understanding, the issue of the awareness for importance of taxation and its role led to transition from abstraction collection to a new idea that tax liability is a free choice that individuals consciously can practice for different meanings. In the end, taxes will be considered as national duty that benefits everyone in one form or another. This research aims to clarify the important and effective role that institutions can play in all various forms in spreading tax awareness among taxpayers. This role has a clear effect on reducing tax evasion and increasing tax revenues by recognizing the importance of contributing to the general burdens of paying obligations towards the state. The study concluded several conclusions, the most important of which is that tax awareness is one of the main and influential factors in tax returns. The higher tax awareness, the lower chances of tax evasion, which in turn will led to increase tax revenues as the relationship between the level of tax awareness and tax returns is directly proportional. The study has also reached several recommendations, the most important of which is the need for the state to spread the tax culture among the members of the society through its institutions in all forms, especially education by circulating lessons to show the importance of tax in schools, institutions and colleges.
DOI:10.52113/6/2019-9-3/171-196
