Vol. 17, N°3 (2022)

146

132

The impact of environmental and behavioral factors on the efficiency of the internal control system in government administrative units in Libya: a field study at the Libyan Tax Authority

Résumé

Internal control is of particular importance in the public sector in general and in the Tax Authority in particular, as it is the first line of defense to protect public funds and ensure their optimal use and provide the best services to members of the local community. The need for internal control in the Tax Authority comes in order to establish the rules of organized institutional work. Strengthening the principle of transparency and accountability, enhancing the confidence of the Libyan citizen in its performance, and giving a clear picture of the validity of reports and financial and administrative data. For this reason, this research aims to highlight the importance of the impact of environmental, and behavioral variables on the effectiveness of the internal control system in government administrative units in Libya. Depending on a sample of 70 employees of the Ministry of Finance, the tax administration and the officials of the internal control system, the results showed that the availability of effective internal control systems helps to ensure the quality and efficiency of the internal control unit in the tax administration and helps to ensure the improvement of the work of government units in the tax sector. From here, it can be emphasized the need to develop oversight in the field of government services to include financial and accounting control and economic control in obtaining and using resources in an economic manner, and ensuring the extent to which government programs achieve their goals at the lowest costs, while identifying the causes of waste and loss, if any, and accountability for them in line with global developments in this field.

Comment citer cet article

محمد سالم شليبك، جمال شعيبي (2022) " أثر العوامل البيئية والسلوكيّة على نجاعة نظام الرقابة الداخلية في الوحدات الادارية الحكومية بليبيا: دراسة ميدانية بمصلحة الضرائب بليبيا" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 17، العدد3 سبتمبر، ص 77-97