ضريبة القيمة المضافة وأثرها على الإيرادات: دراسة ميدانية على ديوان الضرائب في الفترة من 2009 -2014م

Abstract

The study dealt with the value-added tax and its impact on revenue An Empirical Study on the Office of Tax from 2009 m - 2014. The study aimed to recognize the work of the tax device mechanism in the VAT department. Explore the effectiveness of the inspection work and followed in the VAT department procedures. Identification of legislation and laws on VAT. The study represented a problem in the study of all aspects surrounding the application of tax on the added value and stand on some of the dilemmas that the application interface and some of the problems borne out of the application, and prove that this tax does not adversely affect the revenue or price if properly applied. The study also aims to prove the validity of the following hypotheses: There are significant differences between the tax efficiency of the device and increase revenues from VAT relationship. There is a statistically significant relationship between work and inspection procedures and Ziad its revenue from VAT Alamadavh.hnalk statistically significant relationship between the extent of the commitment of institutions in the payment of the tax and increase revenue from the VAT. The researcher adopted in the preparation of research on the descriptive and analytical approach with case study The researcher obtained through the presentation of the study and analysis of the assumptions on the results of the most important: VAT tax is the best compared to other direct taxes, in terms of efficiency of the tax burden and management system, and is considered the finest taxes that govern the types of consumption so far. The tax on the value of a positive impact on investment and promote economic growth, as it was originally levied on consumption and not on the capital invested. VAT is an important incentive to invest as a result of the tax deduction Where it on consumer spending, not investment. In the light of the outcome of the field study, the researcher had recommended the recommendations of the most important: Study reduce the cost of collection to become more economical, and that the trend towards attainment through the banking system. Work on the computerization of the tax system and that in light of the information network linked to e-government enables the flow of data and information easily accurate and transparent. Work to earn the trust and funded by rationalizing public spending and Altogerh towards social services that citizens need it and work to facilitate the collection procedures in addition to the publication of tax culture and educate financiers and enlighten the tax.