معوقات ومقومات تقییم الأداء الضریبى بمصلحة الضرائب المصریة

نجلاء الشریف
2017 المجلة العلمیة للدراسات التجاریة والبیئیة  
Performance assessment is considered taxable real driving force to the Egyptian Tax Authority, it is the one who determines the performance of the Egyptian Tax Authority and the level of success, because of its great importance working to achieve the goals of the Egyptian Tax Authority and development, which thus affects the Egyptian Tax Authority strategy. But there are a lot of obstacles and ingredients that impose its control over the performance assessment process in various stages; the one
more » ... hand, the obstacles we find that there are obstacles related to the objectives of tax process performance assessment, And standards, methods and results of the assessment, and correction procedures, and those responsible for them, and timing. On the other ingredients, we find that there are elements related to the objectives of tax performance assessment process, and standards, methods and results of the assessment, and correction procedures, and those responsible for them, and timing. Thus, it will be a study and analysis of both the aim of narrowing the gap between the performance of the tax and the actual tax performance standard, leading to increased efficiency and effectiveness of the performance of the interest of the Egyptian taxes. ‫الثامن‬ ‫المجلد‬ ‫العدد‬ ‫الثانى‬ 2017 ‫الضريبى‬ ‫األداء‬ ‫تقييم‬ ‫ومقومات‬ ‫ات‬ ‫معوق‬ ‫المصرية‬ ‫الضرائب‬ ‫بمصلحة‬ ‫الشريف‬ ‫محسن‬ ‫محمد‬ ‫نجالء‬ ‫الثامن‬ ‫المجلد‬ ‫العدد‬ ‫الثانى‬ 2017 ‫الضريبى‬ ‫األداء‬ ‫تقييم‬ ‫ومقومات‬ ‫ات‬ ‫معوق‬ ‫المصرية‬ ‫الضرائب‬ ‫بمصلحة‬ ‫الشريف‬ ‫محسن‬ ‫محمد‬ ‫نجالء‬
doi:10.21608/jces.2017.54767 fatcat:ct3vnw6lrze7fbyra4jek3zyia