{"id":3171,"date":"2024-01-28T23:36:32","date_gmt":"2024-01-28T20:36:32","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3171"},"modified":"2024-03-04T23:49:21","modified_gmt":"2024-03-04T20:49:21","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-role-of-regulatory-transparency-in-enhancing-the-efficiency-of-tax-performance","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3171","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the role of Regulatory Transparency in Enhancing the Efficiency of Tax Performance"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;]<\/p>\n<h4 style=\"text-align: left;\"><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>\u00a0<\/strong><\/span><\/h4>\n<h4 style=\"text-align: left;\"><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>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 \u00a0to obtain a higher diploma equivalent to a master\u2019s degree in banks and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>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.<\/strong><\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>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).<\/strong><\/span><\/h4>\n<p>[\/vc_cta][\/vc_column][vc_column]<div id=\"cz_77377\" class=\"cz_grid_p cz_77377\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c4 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0633\u0627\u0645\u062d 1\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-1.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-1-300x225.jpg\" class=\"attachment-medium\" alt=\"\" title=\"\u0633\u0627\u0645\u062d 1\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-1-300x225.jpg 300w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-1-768x576.jpg 768w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-1-600x450.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-1.jpg 800w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0633\u0627\u0645\u062d 2\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-2.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-2-300x225.jpg\" class=\"attachment-medium\" alt=\"\" title=\"\u0633\u0627\u0645\u062d 2\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-2-300x225.jpg 300w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-2-768x576.jpg 768w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-2-600x450.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0633\u0627\u0645\u062d-2.jpg 800w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;] \u00a0 The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3171\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":3174,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,37],"tags":[],"class_list":["post-3171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions2024"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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