We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
ممارسات القيادة الإستراتيجية وعلاقتها بتوسيع القاعدة الضريبية- دراسة ميدانية على دوائر ضريبة الدخل في فلسطين.
- Authors
مجدي وائل الكببجي; ساندي جواد الهيموني
- Abstract
The purpose of this study is to identify the relationship between strategic leadership practices and broadening the tax base, through measuring the most important strategic leadership practices in income tax departments, and the means of expanding the tax base. In order to achieve the objectives of the study, the researchers have designed a questionnaire that was distributed to 135 income tax officials in the West Bank who have already obtained the permission of tax estimator. Out of the 135 questionnaires, 96 were valid for statistical analysis. The results showed that the degree of implementation of strategic leadership practices in the field of income tax is medium. The results also showed that there is a direct correlation between the dimensions of strategic leadership practices and broadening the tax base proxy by: reducing tax evasion, reducing and simplifying the procedures, encouraging voluntary compliance, increasing the receipt of custom to the public treasury, and increasing tax awareness. The researchers have presented a set of recommendations including: establishing mechanisms in the income tax departments that are detailed as well as specifying a clear framework schedule and monitoring its implementation to expand the tax base by: reducing tax evasion, reducing and simplifying the procedures, and encouraging voluntary compliance as well as tax awareness.
- Publication
University of Sharjah Journal for Humanities & Social Sciences, 2019, Vol 16, Issue 2, p443
- ISSN
1996-2339
- Publication type
Article
- DOI
10.36394/jhss/16/2B/17