Impact of tax justice on tax compliance Field study

Authors

  • Hadeel Soliman Tartous University
  • Hussein Abdulla Tartous University

Abstract

The aim of this research is to learn about the impact of the administration of justice, which is one of the most important determinants of good tax governance on tax compliance in Syria.

The descriptive analytical curriculum was used to build the problem of this research and develop its hypotheses. Appropriate research tools have also been used: personal interviews with some tax administration workers and employers of commissioners, the identification tool to collect data from a sample of large and medium income tax in the Syrian coast that measures the availability of this determinant, and the analysis of data using the statistical program SPSS.

The results of this research showed a dramatic decline in both taxpayers' level of compliance, taxpayers' confidence in tax administration, as well as a marked weakness in perceptions of justice.

The study found a set of recommendations that, if applied, could strengthen the determinants of good tax governance (fairness) and improve the level of compliance of the mandate holders. At a time when it can serve as an input to the desired tax reform.

Downloads

Published

2023-06-01

How to Cite

1.
سليمان ه, حسين عبد الله. Impact of tax justice on tax compliance Field study. Tuj-econ [Internet]. 2023Jun.1 [cited 2025Jan.30];45(2):405-20. Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/14695

Issue

Vol. 45 No. 2 (2023): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Master student researches

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.