Ways to activate the integration of control systems to achieve tax justice (Withholding tax): Analytical Study of Financial Data in Some Centrally Funded State Offices
Keywords:
(internal controls، financial controls، administrative controls، tax).Abstract
This study aims at showing the effectiveness of integration among control systems in achieving justice in the calculation of withholding tax on the incomes of employees in the State offices، especially those working according to the central system. The study based on evaluating and measuring the effectiveness of (internal and external) for those offices.
The research has reached a number of conclusions، including there is a poor coordination between the government departments specialized of (internal oversight centrally funded services cabinets and General Commission for taxes and the Office of financial supervision). Besides، there is an inadequate regulatory procedures and informatics between those departments.
The researcher has provided a series of recommendations، including the need for adopting clear and simple procedures for calculating withholding tax، and activation of the mechanism for cooperation in the field of Informatics and control among the offices، i.e. (integration).
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