International Standards of Tax Governance - A Legal Study in the Light of the Principles of International Good Governance for Estimating and Imposing Taxes

Abstract

Governance is consistent and disciplined principles based on guiding the work of institutional management to achieve the greatest possible efficiency and justice. The idea of this research is based on applying the principles of good governance to tax institutions at a time when there is an urgent need to adopt those rules within the framework of taxes to achieve several results, including combating financial and administrative corruption, to achieve as much tax compliance as possible and developing tax administrative cadres according to modern basis.

Keywords: ((Governance, rationalization of tax administration, rule of tax law, tax integrity))