The Faculty of Graduate Studies awarded the researcher Areej Awadd a Master’s Degree in Tax Disputes in response to her thesis entitled “The Extent of Using Audit Methods by Tax Department and its Impact on Increasing the Tax Revenue”.
This study aimed to identify the modern methods in tax auditing process and the extent of tax department's commitment to using them, and its impact on increasing of tax revenue, additional to identify the role of study variables (Field work standards, Report standards, personal criteria, risk management standards, Computerized Information Technology Systems, Selective style and Expectations and measure profit margin) in determine the extent of tax Department's commitment to the modern tax auditing methods, and its impact on increasing of tax revenue
For achieving this goals, the researcher used the field descriptive approach, and she made a questionnaire includes all the modern methods of tax auditing, and then share it to a sample of (119) person of Assessors in income tax and accounting auditors, and they have formed accounted for almost 39.9 % of the study community
The study tool was presented to a number of arbitrators with experience and competence and they noted its validity to measure what it developed to measure. Reliability coefficient of tool of the study was calculated based on alpha Cronbach equation, whereas the value of Reliability coefficient arrives (0.81), which is high stability that fulfills the purposes of scientific research.
The results of the study showed a discrepancy in the views of both Assessors and the auditors, Where assessors sees that they are committed to the work field standards, personal criteria, using of Computerized Information Technology Systems, Selective style and Expectations of measuring the profit margin very significantly, As for their commitment of appreciation standards and study of the risks were significantly,, While the auditors they see that the tax administration commitment of field work standards and personal criteria and the use of computerized information technology systems and selectivity styles, report standers and the study of risk was moderately, The measurement of the profit margin was significantly, the results also indicated that the tax administration's commitment for using modern auditing methods affects positively the increasing in tax revenues and from point of view of both Assessors and the auditors
In light of the results obtained by the researcher, she came out with a number of recommendations including:
1. The need to increase the commitment of the tax administration staff of the formal matters for preparing the final report and attaching the clarifications to all files under examination.
2. The need for the tax administration to update the auditing methods used within the tax departments benefiting from technological progress on their programs used, and to train the Assessors for the use
3. The need to provide clear procedures guideline for modern methods of auditing to make it easier for tax administration staff abides by.
4. The need to increase the concentration of tax administration in all files that are subject to examination of the sudden holders visits, and effectively make sure of the inventory submitted to tax management and focus on the examination of the accounting programs administered by holders, if any.
The committee consisted of: Dr. Sameh Atout as a main supervisor and Chairman, Dr. AbdelFatah Sartawi as an external examiner and Dr. Mofeed Thaher as an internal examiner.
At the end of the session, the committee approved the success of the researcher and recommended her a Master’s degree.