The Impact of Applying Forensic Accounting Methods in Reducing Tax Fraud

A Field Study in the General Tax Authority

Abstract

The objective of the research was to identify the relationship and impact between the research variables, represented by forensic accounting techniques as an independent variable with dimensions (specialized examination and auditing, digital evidence, legal skills, judicial reports) and tax fraud as a dependent variable. The research population was the General Tax Authority, including individuals and companies obligated to tax accounting. A sample of (110) was taken, and a questionnaire was distributed as a research tool. It was analyzed using the statistical program (SPSS V.27) to describe and diagnose the personal information of the respondents. Confirmatory factor analysis and hypothesis testing related to correlation and impact were conducted using the statistical program (AMOS V.24). A set of results was reached, the most prominent of which are: Direct Impact Relationship: There is a statistically significant impact relationship of the forensic accounting variable on the variable of reducing tax fraud → this is the core and most important result of the study. Impact Relationship of Forensic Accounting Dimensions: All dimensions have a statistically significant impact on reducing tax fraud → this clarifies that the impact is not only general but rooted in each dimension. The research recommended the necessity of developing the legislative and organizational structure that allows for the broader application of forensic accounting, with attention to qualifying tax personnel through specialized training programs, as well as enhancing cooperation between regulatory bodies and the General Tax Authority to reduce opportunities for tax fraud to occur.