The role of activating the governance mechanisms in reducing the phenomenon of tax evasion. "A field study on the Tax Authority “in the cities of eastern Tripoli”

Abstract

The study aimed to study the reduction of the phenomenon of tax evasion by activating governance mechanisms. To achieve the objectives of this study, the descriptive analytical approach was followed by using  the questionnaire tool, where a number of (65) questionnaires were distributed to tax officials in the cities located in the east of Tripoli (Tajoura - Al-Qarahpoli. - Qasr Al-Akhyar - Al-Margab - Souq Al-Khamis), and the return-and-analyzable questionnaires were (64).  To extract the results  of this study and test the hypotheses, the statistical method (T. test) was used. The study concluded that there is a significant relationship between the principles of tax governance and tax evasion mechanisms. The levels of application of  the principles of tax governance are high. Also, the commitment to providing appropriate and accurate information at the appropriate time to members of the authority will contribute to reducing the phenomenon of tax evasion. In addition, there is no continuous dialogue mechanism between tax payers and the authority to facilitate the tax collection process to reduce the process of tax evasion. While the application of governance in the Tax Authority will contribute to reducing tax evasion.