The Impact of Chameleon Leadership Behaviors on Financial Inclusion "An Applied Study at the General Tax Authority"

Abstract

The study aimed to identify the impact of chameleon leadership behavior on financial inclusion by achieving the General Tax Authority's ambition to consolidate tax work within tax justice in order to increase its revenues and reduce tax evasion. The study also sought to establish chameleon leadership behavior based on precise scientific and technical foundations، because the loss of trust between taxpayers (the study population) and the tax administration، departments and branches of the General Tax Authority (the study sample)، leads to some taxpayers to refrain from submitting credible tax accounts. The study sample was chosen intentionally by the researchers، and they adopted two methods in their study methodology: the inductive method: in collecting information related to the theoretical aspect، and the analytical method in the practical aspect. From the above، the study problem can be formulated as follows: “To what extent does the adoption of chameleon leadership behaviors to manage the General Tax Authority in Iraq affect financial inclusion?” Based on the study problem، the study hypothesis is about: The impact of chameleon leadership behaviors on financial inclusion. To complement the scientific study plan and prove its hypothesis، the study concluded with the conclusions it showed، the most important of which is the application of chameleon leadership behavior as an indicator that distinguishes the General Tax Authority in financial inclusion and tax collection to achieve its goals، in addition to the trend towards maintaining current taxpayers and registering new taxpayers. It، also، reached the most important recommendations through the theoretical and applied side to reduce tax evasion، which is the utmost necessity for the General Tax Authority to benefit from the goals and dimensions of chameleon leadership in an environment characterized by organizational change.