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 regulatory transparency in enhancing the efficiency of tax performance Applied research in the General Tax Authority) for the student Sameh Muhammad Younis to obtain a higher diploma equivalent to a master’s degree in banks and grants its holder All rights and privileges of a master’s degree.
The study aimed to demonstrate the role that organizational transparency can play as an independent variable through its dimensions represented by (accountability, information, empowerment, performance evaluation, transparency) and the degree to which these dimensions are arranged according to their priority and importance in enhancing the efficiency of tax performance as the dependent variable, as well as indicating the moral differences. In the response of the researched sample according to the personal variables represented by (gender, age, educational qualification, job position), the research problem was defined by raising questions centered around the nature of the relationship of correlation and influence between the research variables.
The study concluded that there is a large and influential role for organizational transparency through decent work and economic growth to provide a suitable tax environment in society that contributes to the efficiency of tax performance, in addition to the absence of significant differences in the response of the sample studied according to the personal variables represented by (gender, age, qualifications). Scientific, functional position).
