Abstract

tax is wherever found an important tool of financial policy, thebecause it is one of the income sources to which the state can depend on in shaping its financial policy The expansion of the scope and types of taxes resulted in phenomenon called tax evasion and The role accounts.observer can be activated in quitting of tax evasion.The study aims at clarifying the role accounts observer at ratification on final accounts submitted by the holders(individuals and companies) in quitting of tax evasion phenomenon. According to the findings of the study can be concluded The role accounts observer can be activated by applying check criteria ,occupational ,behavior bases and low application in quitting of tax evasion phenomenon.

DOI:10.52113/6/2014-4-10/41-65