The impact of the role of governance in reducing tax evasion

Abstract

Abstract This study aimed to identify the role of governance in reducing tax evasion through a field study on the Libyan Tax Authority. For this objective, the study followed the descriptive analytical approach. The questionnaire was used as a tool to collect data from a simple random sample of employees working in the tax authority in Tripoli and Benghazi, and relevant statistical tools were used to extract data related to the study. The results of the study showed that there is a role for governance in reducing tax evasion from the point of view of workers in the Libyan Tax Authority to a moderate degree. The results also showed that the characteristics of tax governance are available in the Tax Authority, but not at the required level. At the forefront of these characteristics comes the characteristic of accountability and responsibility, followed by the characteristic of disclosure. Transparency, followed by independence, commitment to the rights of financiers, and objectivity. Finally, the study recommended the adoption of the tax governance concept of the authority, because of its impact on improving the performance of the authority, achieving justice and ensuring disclosure, transparency and accountability, which leads to enhancing the confidence of taxpayers and stakeholders in the justice of the Tax System.