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 Organizational Diagnosis In Reducing Internal Tax Risks -An Applied Research ) for the student Zahraa Munadhil Jassim 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 provide in-depth insights into the importance of organizational diagnosis in improving tax performance and to evaluate the relationship between the independent variable, organizational diagnosis, according to the McKinsey S7 model, with its dimensions (strategy, organizational structure, employees, leadership, skills, systems, and shared values), and the dependent variable, internal tax risks, with its dimensions (tax assessment risks, information systems risks, tax audit risks, administrative risks, tax collection risks, employee risks, and control risks). The study also demonstrated the role of organizational diagnosis in the General Tax Authority in identifying and diagnosing shortcomings that may lead to internal tax risks, and finding the necessary solutions to prepare for them.
The study concluded that organizational diagnosis is an effective strategic tool for identifying and analyzing gaps in the General Tax Authority’s tax system by examining tax operations and procedures, and identifying potential errors that expose the Authority to tax risks.
