The Role of Tax Transparency in Raising the Efficiency of the Tax Administration- An Applied Study on the General Authority for Taxes and Fees in Syria

Abstract

The Tax Administration is the body charged with implementing the provisions of tax legislation and verifying the validity of its application in order to preserve the rights of the state on the one hand, and the rights of those charged on the other. This is through a highly efficient tax administration that can implement laws fairly through a commitment to tax transparency, as an important factor in increasing the efficiency of tax administration, i.e. committing to disclose the necessary information and simplifying tax laws for employees to improve their job performance and maintain tax returns, or for tax collectors to gain their trust and raise their tax awareness to increase tax compliance.