Kurdish Studies

ISSN: 2051-4883 | e-ISSN: 2051-4891
Email: editor@kurdishstudies.net

Dimensions of Strategic Clarity and their Relationship to Tax Administration Practices/ Applied Research in the General Tax Authority

Zeina Emad Hussein
University of Baghdad/Higher Institute for Accounting Studies,
Prof.dr.Baydaa Staar Lafta
University of Baghdad/Higher Institute for Accounting and Financial Studies,
Keywords: strategic clarity, tax administration practices, tax administration.

Abstract

The current research aimed at diagnosing the nature of the relationship among the dimensions of the independent variable, i.e., strategic clarity and its dimensions, which were represented by the clarity of vision, goals, use of resources, procedures, organizational structure, and role of employees, and between the dependent variable, i.e., tax management practices, which were represented by expanding the tax base, using legal authority, and employee efficiency, imposing penalties and fines, methods for auditing revenues, and applying governance principles. The descriptive analytical approach was adopted, whereby the questionnaire was prepared as the main tool for obtaining data from the research sample. The research sample included (112) persons who were holding job positions in the General Tax Authority (General Director, Assistant General Manager, Department Director, First Undersecretary, Second Undersecretary, Section In-charge). Moreover, the data was analyzed by using the statistical program (SPSS.V25) to calculate the weighted arithmetic mean, standard deviation, and correlation coefficient. Nonetheless, the research reached a set of key results. One of these results is that there is a positive and strong correlation among the dimensions of strategic clarity and tax management practices. The research results also showed that there were no differences in the sample member’s answers regarding the research variables according to personal variables

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Keywords

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