دور آليات الحوكمة الضريبية في مكافحة الفساد الضريبي (دراسة تطبيقية على دائرة الضرائب بنغازي، الحزام الأخضر، المرج)

Abstract

The study is focusing and aiming to know the mechanism of the role of tax governance in controlling the tax corruption in the tax administrations located within the city of Benghazi, and its surrounding areas. In order for this study to achieve its goals based on the scientific methodology, the theoretical concepts of the study on tax governance and tax corruption were presented. In completion to the field study and the search of the availability of tax governance mechanisms, the study of the symptoms of corruption and its causes, a collection, and processing and analysis of data questionnaires for (3) tax administrations, including its subsidiary offices. Accordingly, the study reached several results, the most important of which was a strong relationship between the application of mechanisms of tax governance and the subside of the tax corruption and combating it. It was found that there is a presence of (direct and indirect) of tax governance methodology in the taxation offices in Libya . The study recommended a group of recommendations the most important of which is The need for a legislative framework for tax governance at all levels and in all tax administrations and to upgrade the awareness and tax culture and simplifying tax procedures for taxmen, and not marginalizing the taxpayer and excluding them from the tax equation, as well as improving the living conditions of employees .

Keywords : Tax Governance, Tax Corruption, Tax Administration.