Measuring Organizational Transparency Dimensions in the Performance the General Tax Authority

Authors

  • Sameh Mohamed younis Federal board of supreme audit
  • Assisnt. Prof. Dr. Maha Sabaah Ibrahim Post Graduate Institute for Accounting and Financial Studies, University of Baghdad

Keywords:

Organizational transparency, performance, General Authority for Taxes

Abstract

The research aims to measure the dimensions of organizational transparency, represented by (empowerment, accountability, performance evaluation, information, and transparency), in the performance of the General Tax Authority as a place of application. A questionnaire was used as the primary tool for collecting data from a sample of (103) officials at the General Tax Authority, representing positions such as (Department Director, First Deputy Director of a Department, Second Deputy Director of a Department, Branch Manager, and Branch Manager). The descriptive analytical approach was adopted, relying on the statistical program (SPSS V.26) to calculate (weighted arithmetic mean, standard deviation, coefficient of variation, exploratory factor analysis, simple linear regression analysis, and coefficient of determination R2). The research reached a number of results, the most important of which is that organizational transparency plays a significant and influential role through decent work and economic growth, providing a suitable tax environment in society that contributes to improving tax performance.

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Published

2026-07-20

How to Cite

Measuring Organizational Transparency Dimensions in the Performance the General Tax Authority. (2026). Journal of Accounting and Financial Studies ( JAFS ), 21(Special Issue), 337-349. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2654