Tax Awareness and Its Role in Increasing Tax Revenue Collection

Authors

  • Zainab Saadoun Touma University of Diyala- College of Law and Political Science Author

DOI:

https://doi.org/10.55716/jjps.lawCo.2024.2.6

Keywords:

Tax Awareness, Tax Revenues, Tax Evasion

Abstract

Tax awareness is a basic necessity for the establishment of societies. The more a society is aware of what is around it, the more civilized and mature the society is, and vice versa. That is, awareness is the result of a person’s ideas, viewpoints, and concepts about life around him at its various levels (comprehensive awareness). Awareness may be partial when it is... Human ideas, viewpoints and concepts are limited to one aspect or level in life and do not include all interconnected aspects and levels that affect each other, such as tax, social and political awareness, for example, because the issue of awareness of the importance of tax and its role in increasing the collection of tax revenues leads to its transition from the idea of ​​abstract collection to a new idea. Tax compliance is a free choice exercised by individuals with awareness of its various meanings, and it will ultimately lead to considering the tax a national duty that benefits everyone in one way or another. Therefore, tax awareness is one of the main factors affecting the outcome of tax revenues. The greater tax awareness, the less opportunities for tax evasion, which This, in turn, is reflected in an increase in the collection of tax revenues, as the relationship between the level of tax awareness and tax revenues is directly proportional, so tax awareness has a major role in increasing the collection of tax revenues.

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Published

2025-02-12

How to Cite

Tax Awareness and Its Role in Increasing Tax Revenue Collection. (2025). Journal of Juridical and Political Science, خاص. https://doi.org/10.55716/jjps.lawCo.2024.2.6