دور حوكمة الشركات في تطوير استراتيجيات الفحص الضريبي

الاغا, وسام حمدي (2016) دور حوكمة الشركات في تطوير استراتيجيات الفحص الضريبي. Masters thesis, جامعة الازهر.

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Abstract

This study aims to clarify the role of the governance of companies in developing strategies of tax examination. Therefore, to accomplish the aims of this study, we make a questionnaire that covers (5) areas, based on previous studies and theoretical framework. We distributed (721) questionnaires on auditing offices and tax departments in Gaza strip but restored only (721) questionnaires valid for statistical analysis. The rate of questionnaires returned is about (%79). The researcher used (SPSS) as well as the appropriate statistical treatments of this regard. The most important findings of this study are as the following- : 7. The results of the study indicate through the views of both auditors and tax examiners that there is a role for companies' governance in developing the strategies of tax examination. 2. The study shows that the principles of companies' governance help in the development of tax examination strategies, but there are minor discrepancies to this effect from a principle to another. The principle of board of director's responsibilities comes on top of these principles followed by the principle of disclosure and transparency, then the principle of protecting shareholder's rights followed by the principle of equality between shareholders and followed by the principle of the role of stakeholders. 3. The existence of laws and regulations for governance applied through executive and regulatory mechanisms marked by efficiency, justice and impartiality undoubtedly contribute in the development of tax examination. The most important findings of this study are the following recommendations: 7. The principals of companies' governance must be applied in the Palestinian companies in line of the interest of. 2. Educate estimate bailiffs and tax examiners of the importance of the assigned people as well as their role in financing of the public treasury of the state and away from the negative perception of them as suspects of tax evasion and increase the level of respect for all taxpayers. 3. Work hardly to enhance the principle of governance of the Palestinian companies through organizing/holding programs and training courses that reflects the concepts of companies' governance and its application on the ground. 3. A supervising committee must take over the responsibility of following up the level of commitment of Palestinian companies concerning the adherence to rules of companies' governance and form committees to monitor the process of application.

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	أ. طارق زياد عبد حنونة
Date Deposited:	02 Mar 2021 07:43
Last Modified:	02 Mar 2021 07:43
URI:	http://scholar.alaqsa.edu.ps/id/eprint/4409

Available Versions of this Item

• دور حوكمة الشركات في تطوير استراتيجيات الفحص الضريبي. (deposited 03 Jan 2021 09:43)
  • دور حوكمة الشركات في تطوير استراتيجيات الفحص الضريبي. (deposited 02 Mar 2021 07:43) [Currently Displayed]

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