The effect of employing real estate tax accounting information on tax inventory:Applied research in the General Authority for Taxes

Abstract

The aim of the research is to show the relationship and the effect that the employment of accounting information for the property tax can have as the independent variable and its components represented by (legislative and legal requirements, information, tax accounting, efficiency and effectiveness, regulatory requirements), in tax inventory as the approved variable, and the descriptive approach was adopted Analytical and in light of this, the questionnaire was designed as a main tool in collecting data from the sample of (151) from a group of officials and employees in the General Tax Authority and in the functional positions represented by (section manager, branch manager, associate branch manager, assessor, observer, auditor, and others). As well as conducting personal interviews with its officials, the answers were analyzed based on the statistical program (SPSS V.23), (SPSS V.24), Among the most prominent findings of the research, it was found that there is a significant effect of the components of using accounting information for the property tax, collectively or individually, in the tax inventory.