Administrative Control Effective and their Relationship in Evaluating the Performance of Employees of Government Units (Applied Research in the General Tax Authority)
Keywords:
Accounting, Administration, Economic, Evaluation, Management, Tax, FinancialAbstract
The researcher dealt with the importance of applying administrative control procedures in the General Tax Authority, which plays an important role in evaluating the performance of employees of non-profit government units, where the employees of the Company Department in the General Tax Authority were selected by setting goals and standards on the basis of which its work is carried out. After that, the results are evaluated according to the appropriate solutions set for them, and the theoretical side of the research dealt with the research problem, which involves the importance of the tax administration to implement administrative control measures because of its importance in strengthening the job performance of workers in the General Tax Authority, and the extent of commitment to the application of the tax legislation and laws currently in force, and raising the level of job performance to reach the main objective of the tax, which is the tax outcome according to what is planned. The research aims to identify the administrative control procedures in force and to reveal the effectiveness of the procedures used, as well as to identify the obstacles to the application of administrative control procedures.
The researcher reached a set of results, the most important of which is the lack of accurate statistics on the number of registered and homogeneous companies in the Companies Department, the small number of auditors in the department and the lack of an increase in their number during the evaluation years compared to the number of appraisers.
As for the most important recommendations reached by the researcher, it is necessary to work on providing accurate statistics on the number of registered and homogeneous companies, and to increase the number of auditors in proportion to the number of appraisers for the purpose of completing the work with the required accuracy and speed.
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