The role of negotiation accounting in raising tax awareness for taxpayers and tax revenues

Tax Accounting

Abstract

The main objective of this study is to identify the role of negotiation accounting in raising tax awareness for taxpayers and tax revenues, To achieve this objective, the questionnaire tool, which contained 28 items, was distributed to the study population of (73) employees and (62) correct questionnaires were retrieved. Respondents (85%) surveyed the opinions of general managers, directors of departments, heads of departments and accountants working in the income tax departments in the Gaza Strip. The questionnaire was analyzed through the use of (SPSS) program. The study adopted the descriptive analytical method. protrude C study the role of the existence of a large accounting negotiating in increasing the level of awareness of tax payers and tax revenue, and enhance the trust between taxpayers and tax administration, resolving tax disputes between the tax administration and taxpayers.

The study recommended working to encourage cooperation and build bridges of trust and cooperation between tax administration and taxpayers through negotiation accounting.

Key words: negotiation of accounting, tax awareness, tax revenue.