Abstract

Audit and tax examination getting an active role in creating awareness and understanding by taxpayers for the application process self assessment system this is done by the tax administration seeking to promote tax compliance factors among of individuals taxpayers where previous studies have shown the importance of applying self assessment system for stock companies in this research the focus is on the assigns to pay tax of individuals and companies this was done through asurvey on(100) of taxpayers individual and companies and auditors and tax services workers and academics to know the understanding and awareness of taxpayers to acceptance self assessment system compared to traditional system applied currently.the survey result showed welcome taxpayers to apply self assessment system and recognize its importance in simplifying procedures despite the willingness of taxpayers to apply self assessment system that most don’t know the responsibilities that they have under application of this system as well as not knowing how to calculate their tax but mostly interested in learning more about self assessment system. And the study found there is ignorance and misunderstanding of the tax laws and regulations on this basis nominated recommendations to increase tax awareness programs by the tax administration to ensure increased knowledge taxpayers of requirements of self assessment system application and the resulting of the rights and duties as well as increasing the knowledge of audit procedures and tax examination by the tax administration that have a positive impact in achieving the voluntary compliance by taxpayers to apply self recognition system. This topic will be addressed in the theoretical and practical aspects theoretical aspect includes reviewing ideas was referred above whil the practical aspect includes identifying from distributed to selected categories of parties to tax accounting process as well as a number of academics accountants and auditors professionals in tax scope and the research will resulting to several conclusions and put the appropriate recommendations for it