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 Vigilance in Enhancing Tax Collection: An Applied Study in the General Commission for Taxes ) for the student Hawraa abbas medan 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.
This study aimed to examine the correlation and influence between the independent variable, strategic vigilance (with its dimensions of technological, marketing, competitive, and environmental vigilance), and the dependent variable, tax collection. It also sought to identify differences in respondents’ answers to the questionnaire items based on demographic and occupational variables. The research problem stemmed from the lack of clarity regarding the nature of the relationship between strategic vigilance and enhanced tax collection, necessitating a precise scientific analysis of its dimensions to determine the impact of strategic vigilance on improving tax collection and boosting tax revenues.
The study concluded that there is a significant correlation and influence between strategic vigilance and enhanced tax collection. Furthermore, no significant differences were found in the respondents’ answers to the questionnaire items based on demographic or occupational variables.
