The Impact of Tax Awareness on the Level of Tax Compliance among Employees of the Al-Muthanna Directorate of Education: A Field Study

Abstract

This study aims to examine the effect of tax awareness on the level of tax compliance among employees of the General Directorate of Education in Al-Muthanna, by examining three dimensions of tax awareness: knowledge of tax legislation and procedures, awareness of the importance and objectives of taxation, and tax culture and attitudes. The study adopted a descriptive-analytical approach and was based on responses from 100 employees, collected through a questionnaire consisting of 20 items. The results showed relatively high mean scores for tax awareness (3.89) and tax compliance (3.93), as well as a statistically significant positive correlation between the two variables (r = 0.723, p < 0.001). Linear regression analysis also indicated that tax awareness explained 52.3% of the variance in tax compliance. Furthermore, the dimension of tax culture and attitudes had the highest standardized effect coefficient in the multiple regression model (Beta = 0.341). The study recommends strengthening tax awareness programs, simplifying legislative and procedural information, and utilizing digital tools to enhance knowledge and foster positive attitudes toward tax compliance.