The impact of knowledge management strategies on tax compliance. An applied study in the General Tax Authority

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The compliance decision is nothing but a moral decision taken by the taxpayer to declare the amount of taxable income. Since the economies of knowledge-based societies have cast their shadows on various fields, both public and private sectors, studying the impact of knowledge management strategies in studying tax compliance is a cognitive addition and a modern field of study. The current research aims to study the impact of knowledge management strategies in enriching tax compliance with the tax authority in Iraq. The questionnaire tool was chosen as a measuring tool for the research, in addition to extrapolating previous research efforts from other countries. The questionnaire, consisting of 12 questions, was distributed to 62 tax assessors and auditors in the Ministry of Finance / General Tax Authority in Iraq, 54 responses were received. After statistical processing using the SPSS program, the results showed that, in general, the research sample considers that changing tax compliance requires the presence of tools, including reformulating the concept of financial culture as part of community culture. The prominent impact of knowledge management strategies appeared due to the connection and importance of these strategies in particular and knowledge management in general in each country and is derived from them, basically, and affects Tax compliance, in turn, affects accounting systems in general, and therefore knowledge management strategies and tax education in particular directly affect the development of tax compliance and the reduction of tax evasion at the state level. This research in the field of social impact is expected to open new horizons for managers in tax administration by organizing their strategies for knowledge management and making them keep pace with the movement of change and development. This will contribute to enhancing tax compliance, which leads to maximizing the state's sovereign financial resources.