أثر التبادل المالي في الامتثال الضريبي (دراسة ميدانية على مكلفي ضريبة الأرباح الحقيقية في محافظة طرطوس)

Abstract

The aim of this research is to study the effect of financial exchange on tax compliance among real profits taxpayers in Tartous Governorate. To achieve the aim of the research, a field study was conducted on real profits tax payers in Tartous Governorate, who numbering (2492) taxpayers until the date of preparing the field study, the sample was selected using simple random sampling and consisted of 335 taxpayers, and 297 questionnaires were retrieved. The data were analyzed using the Statistical Package in Social Sciences (SPSS 21) program. The stability of the resolution was tested by calculating Cronbach's alpha coefficient, the internal consistency was measured through the correlation coefficients of the paragraphs in each axis. In addition to conducting a set of descriptive statistics for the studied variables, represented in frequencies, percentages, arithmetic means and standard deviations. The hypothesis was also tested using a simple linear regression equation.

 The research reached the conclusion that financial exchange affects the tax compliance behavior of real profits taxpayers in Tartous Governorate.  

The research recommended the necessity of conducting more research and studies to identify all the factors affecting tax compliance, and expanding the size of the research sample by conducting it in all governorates of the Syrian Arab Republic in order to obtain more accurate results. It also recommended that government at all levels intensify their efforts in developing infrastructure and providing and improving public facilities in order to obtain public satisfaction and support from all citizens, which stimulates their willingness to pay taxes voluntarily.