The impact of applying tax governance principles on improving the efficiency of the Libyan tax system (A field study on the tax departments in the central region)

Abstract

The study aimed to identify the impact of applying tax governance principles on improving the efficiency of the Libyan tax system. A descriptive analytical approach was used to achieve the study's objectives, and a questionnaire was used to collect data, which was distributed to the tax departments in the central region of Libya. 65 questionnaires were distributed to the target sample, and 58 questionnaires were obtained, with a response rate of 89.2%. Hypotheses were tested using a variety of statistical methods, including mean, standard deviation, relative weight, relative importance, normal distribution test, and multiple stepwise regression analysis. The study found several results, including the statistically significant impact of the principles of justice and transparency on the efficiency of the Libyan tax system, while the principles of accountability and equality had no impact on the efficiency of the Libyan tax system.