The research aims to show the importance of basic tax rules and the impact of a realization by the tax authority in increasing the efficiency of tax administration and tax settling accounts process by suggesting that the hypothesis of weak tax settling accounts measures resulting from the low awareness of the tax administration of basic rules for tax included research on the side of theoretical and practical was preparing a questionnaire prepared for this purpose and after statistical analysis, the researchers found a set of conclusions and recommendations

DOI:10.52113/6/2015-5-1/1-52