THE ROLE OF TAX AWARENESS AND TAX LEGISLATION IN ENHANCING CONFIDENCE BETWEEN THE TAXPAYER AND THE TAX ADMINISTRATION AND ITS REFLECTION ON TAX REVENUES (AN APPLIED STUDY IN THE IRAQI GENERAL TAX AUTHORITY)
The research aims to achieve a number of main objectives, including standing on the efficiency of the tax administration in spreading tax awareness, and the research aims to identify the role that tax legislation plays in enhancing confidence between the taxpayer and the tax administration. Two basic hypotheses have been put forward, namely (1) there is a statistically significant correlation between tax legislation and the enhancement of confidence between the taxpayer and the tax administration, (2) there is a statistically significant correlation between tax awareness and the enhancement of confidence between the taxpayer and the tax administration. The research sample is represented by a group of individuals working in the Iraqi General Tax Authority for the data of the fiscal years 2018, 2019, and 2020. The research reached a set of conclusions, the most important of which was that the procedures followed by government departments, including tax departments, are sometimes complicated, which may contribute to the widening of practices related to administrative and financial corruption, which makes the relationship between the taxpayer and the tax administration characterized by doubt and mistrust.