The role of tax governance as a mediating variable in the relationship between information systems and the reduction of tax evasion with the Income Tax Department in West Bank

Abstract

This study aimed to know the role of tax governance as an intermediary variable between information systems and the reduction of tax evasion in the income tax departments in the West Bank. Income tax in the West Bank, which numbered (200) male and female employees, and the sample was chosen in a simple random way to represent the study population, and it amounted to (132) respondents from the income tax departments in the West Bank, and then the data was analyzed using the Smart - PLS statistical analysis program. Among the most important results of the study: the role of the dimensions of tax governance as an intermediary variable as a whole, it was a medium degree, and with regard to the dimensions of information systems as a whole, it was a medium degree, and there is a strong linear relationship between the overall measure of the dimensions of tax governance and the total degree of the measure of the dimensions of information systems in reducing tax evasion It also showed a role for the dimensions of tax governance and the dimensions of information systems in reducing tax evasion at the Income Tax Department in the West Bank. Among the most important recommendations of the study: the necessity of fully implementing the dimensions of tax governance in the income tax departments in the West Bank, and working to use advanced and modern technological information systems to meet the needs of the income tax departments in the West Bank and the work of the taxpayer in order to reduce tax evasion operations that affect state revenues Palestinian.