The effectiveness of external audit in reducing tax evasion: an analytical study of a sample academics and professionals opinions

Abstract

This study aims to know the role of external audit in reducing tax evasion from the perspective of academics and professionals. The study sample consisted of 57 individuals. We relied on the descriptive approach in our study and used the questionnaire as a main tool in collecting data and information.

     The study reached the following results: External audit is important in the tax field from the point of view of a sample of academics and professionals  and the Tax means are available to combat tax evasion from the point of view of a sample of academics and professionals the External audit contributes to reducing tax evasion from the point of view of a sample of academics and professionals.