Applying the management by objectives method and its impact on tax revenues (applied research in the General Tax Authority)

Authors

  • Maha Sabah Ibrahim University of Baghdad, Higher Institute for Financial and Accounting Studies
  • Bakr Iyad Kamel University of Baghdad, Higher Institute for Financial and Accounting Studies

DOI:

https://doi.org/10.36325/ghjec.v19i1.14139

Keywords:

management by objectives, tax revenue, tax, objectives

Abstract

The aim of the research is to determine the relationship of influence between the main independent variable (management by objectives) and its dimensions (setting goals, participation, developing a practical plan, periodic review and self-monitoring, support for senior management, performance evaluation and accounting for achievement) and the main approved variable (tax outcome), in addition to To the degree to which these dimensions are arranged according to their priority and importance in the tax outcome, and the questionnaire was relied upon as a main tool in collecting data and information from the sample of (102) workers and administrative leaders who have positions represented by (section manager, deputy director of the first department, deputy Director of a second department, division official, M. division official) in a number of departments of the General Tax Authority in Baghdad, and the interpretation of the results was based on the data and annual reports published by the Ministry of Finance, which pertain to the revenues generated for the years (2017-2021), The answers were analyzed based on the two statistical programs (SPSS V.18) and (AMOS V.24) by using a number of tests and statistical methods in them. At a rate of (78%), which confirms the validity of the research hypothesis, and one of its most important recommendations is to adopt the management style by objectives in its various dimensions as a method of work in the body in question and to provide an appropriate and appropriate administrative environment and organizational climate that increases its practice.

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Published

2023-03-30

How to Cite

Ibrahim, M. S. and Kamel, B. I. (2023) “Applying the management by objectives method and its impact on tax revenues (applied research in the General Tax Authority)”, Al-Ghary Journal of Economic and Administrative Sciences, 19(1), pp. 489–530. doi: 10.36325/ghjec.v19i1.14139.

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