Abstract
THE CULTURE OF TAX AWARENESS OF THE TAXPAYER AND ITS RELATIONSHIP TO THE MOTIVES OF VOLUNTARY COMPLIANCE - AN ANALYTICAL RESEARCH IN THE GENERAL TAX AUTHORITY IN IRAQ
The aim of the research was to demonstrate the importance of a culture of tax awareness and its relationship to the motives of voluntary compliance represented by its dimensions (the attitude towards compliance, social responsibility, penalties, justice and public spending).and the questionnaire was adopted as a main tool in collecting data and information from the sample of (40) respondents who are site (Department Manager, Deputy Director of Division, Division Officer) at the headquarters of the General Tax Authority, and the statistical program spss was used in calculating (Spearman's correlation coefficient, Pearson correlation coefficient, T-test, Cronbach's alpha coefficient). The research reached the most prominent conclusions, which is the existence of a significant relationship Statistical function between the dimensions of voluntary compliance motives and the tax awareness culture variable.
Keywords
tax awareness, voluntary compliance, justice and public spending.
