العلاقة بين التحول نحو تطبيق المعايير المحاسبية الدولية والفعالية الضريبية من خلال إدارة المعرفة: دراسة ميدانية بالتطبيق على مصلحة الضرائب اليمنية 10.35781/1637-000-130-005

Abstract

The study aimed to achieve several objectives, the most important of which is testing the impact of knowledge management with its tools (knowledge acquisition, knowledge generation, knowledge storage, knowledge distribution) as an intervening variable in the relationship between the transformation of Yemeni companies towards applying international accounting standards and tax efficiency in the Yemeni Tax Authority. To achieve the study objectives, a questionnaire was designed to accurately measure the study variables. The study population consisted of all tax officers and auditors of the executive unit for large taxpayers (main center) in the Yemeni Tax Authority in the capital, Sana’a. The researcher relied on the random sample method in selecting the sample items from the study population, where (250) questionnaires were distributed, and (182) valid questionnaires were retrieved for analysis, at a rate of 72.8%. The study results showed a statistically significant impact of the Yemeni companies’ transition to applying international accounting standards on both knowledge management and achieving tax efficiency in the Yemeni Tax Authority. In addition to the presence of a statistically significant effect of knowledge management as an intervening variable in the relationship between the transformation of Yemeni companies towards applying international accounting standards and tax efficiency in the Yemeni Tax Authority, and that the mediation of the effect of the intervening variable is partial, as the presence of a statistically significant effect was limited to each of (knowledge storage and knowledge distribution) as an intervening variable for this relationship.