The Faith-Based, Ethical, and Behavioral Values of Tax Authority Employees and Their Role in Increasing Tax Revenues

Abstract

Faith-based, ethical, and behavioral values represent fundamental principles that influence the performance of employees in public institutions, particularly in the tax sector, which plays a vital role in collecting state revenues and achieving tax justice among taxpayers. Weak adherence to these values may contribute to financial corruption, tax evasion, and reduced efficiency of tax collection, negatively affecting economic development and public finance.

This research examines the role of faith-based, ethical, and behavioral values among tax authority employees in increasing tax revenues by analyzing the impact of integrity, transparency, and professional responsibility on improving tax administration performance and reducing corruption. The study adopts a descriptive analytical approach based on specialized studies and sources to examine the concept of values, their importance for tax officials, and their role in enhancing tax collection efficiency.

The research concludes that strengthening ethical and professional values among tax officials contributes to reducing financial corruption and tax evasion, increasing trust between tax authorities and taxpayers, and improving tax revenues to support economic development. The study recommends promoting integrity and professional ethics and developing awareness and training programs to enhance ethical behavior among tax sector employees.