THE ROLE OF TAX APPRAISING IN REDUCING TAX EVASION AND INCREASING TAX REVENUES (AN APPLIED STUDY IN THE GENERAL TAX AUTHORITY, AL-DIWANIYAH BRANCH)

 

Hayder Oudah Kadhim

hadier.saidy@qu.edq.iq

Department of Accounting College of Administration and Economics

University of Al-Qadisiyah, Iraq

 

Ali Sahib Noor

Ali–Sahib@qu.edq.iq

College of Fine Arts  /University of Al-Qadisiyah, Iraq

 

Mohammed Muneam Ali

10212639@students.jinan.edu.lb

College of Medicine /University of Al-Qadisiyah, Iraq

Abstract:

The research aims to explain the theoretical framework for tax accounting and to indicate the role that it can play in reducing tax evasion and increasing the tax proceeds in order to help cover the state’s public expenditures and provide the best services to its citizens. The research was applied in the General Authority for Taxes, Al-Diwaniyah branch, by designing a questionnaire that is consistent with the objectives and hypotheses of the research, by following a set of appropriate statistical methods. The research reached a set of conclusions, the most important of which was that there is an important role that tax inventory committees can play in the availability of information to the tax administration, through which it is possible to work on taking appropriate measures to reduce tax evasion and thus help in increasing revenue and tax proceeds.