Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Role of Strategic Clarity in Enhancing Tax Management Practices – Applied research in the General Tax Authority)) for the student Zeina Imad Hussein to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
The study aimed to measure and test the correlation and influence relationship between the independent variable strategic clarity with its dimensions represented by clarity (vision, goals, use of resources, procedures, organizational structure, role of employees) and the dependent variable tax management practices represented by (expanding the tax base, using legal authority, Efficiency of employees, imposing penalties and fines, methods of auditing revenues, applying governance principles), and the degree of their arrangement according to their importance.
The study concluded that there is a significant correlation and influence of strategic clarity in enhancing tax management practices, in addition to the absence of significant differences in the surveyed sample’s answers to the questionnaire items according to demographic and functional variables.
