ISSN: 1817-5880

Author : Lecturer. Ceham Mohammad Jasim, Assist


The relationship between the taxpayer and the tax administration and its impact in reducing tax evasion (Case study - Iraq)

Assist Lecturer. Ceham Mohammad Jasim

Gulf Economist, Volume 27, Issue 19, Pages 229-261

This research aims to clarify the relationship between
the taxpayer and tax administration, through the recognition
of the rights and obligations of each of them and its impact
in reducing tax evasion has been addressed in part the
theoretical topics above either in his Applied has designed a
questionnaire distributed to a total sample size of 100
respondents, was consisted of 26 items distributed among
five areas, and use the program SPSS for data analysis,
has been reached any conclusions, and in light of the
recommendations that will develop the relationship between
the taxpayer and tax administration, which contribute to the
reduction of tax evasion and increase tax proceeds