The role of tax awareness in reducing the phenomenon of tax evasion for taxpayers A field study on the cities of the Murzuq Basin

Abstract

The study aimed to know the role of tax awareness in reducing the phenomenon of tax evasion for taxpayers in the cities of the Murzuq Basin from employees in public and private companies, merchants and liberal professionals. To clarify this, the descriptive analytical approach was used in preparing the questionnaire as a main tool for collecting data and distributing it to the study sample of those obligated to pay income tax in the cities of the Murzuq Basin, by selecting a random sample of (74) obligated individuals, and the statistical analysis program (SPSS) was used to enter and process the data, and test the main study hypothesis, which is that there is no statistically significant relationship between the axis of tax awareness and reducing the phenomenon of tax evasion from the point of view of employees and administrators working in companies, traders and owners of liberal professions. The study concluded by rejecting the null hypothesis and accepting the alternative hypothesis, which states that there is an important role with statistical significance for tax awareness in reducing tax evasion, and the practice of tax awareness was at a high level. Based on this, the researcher presented many recommendations that would