Analysis of the role of tax collection employees’ efficiency in increasing tax revenue(Case study of the General Tax Authority in the Kurdistan Region-Iraq for the year 2024)

Abstract

The study aims to know the efficiency of tax collection employees and their role in increasing tax revenue, and thus knowing the tax awareness of taxpayers and encouraging them to stay away from tax evasion because of its impact on increasing tax revenue, which would lead to increasing the government's financial capacity at a time when it is suffering from a major crisis in financial resources during the last ten years. The researchers reviewed the literature related to the research topic, which helped in developing the theoretical framework for this research. In addition to the literature on the topic, the researchers relied on many previous studies in their research. The study was applied to a sample of (50) respondents, through a questionnaire consisting of(38) paragraphs distributed over four axes. The researcher used the statistical package program(SPSS) to analyze the data. The study came out with a set of conclusions for the study, including:

1. 1. The relationship between the tax administration, tax employees and taxpayers is reciprocal, as the researchers concluded that there is mutual trust and respect, and the tax administration worked to gain the trust and respect of taxpayers.
2. 2. The lack of sufficient tax awareness among both taxpayers and assessment officers had a negative impact on collection and collection.

After all that, the researcher came out with recommendations, the most prominent of which was giving tax employees the right to view the records of taxpayers' books and files and their private documents. To be able to estimate the tax accurately and discover any violations that may occur in order to eliminate the phenomenon of tax evasion.These recommendations and other recommendations that were referred to in this study, theresearcher believes that they have an effective impact in developing the relationship between taxpayersand tax administration employees, which will have a positive impact on collection and collection.