Abstract

Concern of taxes began since ancient times, Nominalization of taxes differed from one society to another to form an essential tool of financial policy by which the necessary money can be provided to fund the country general balance. Moreover, such taxes contribute in guiding society to achieve justice among its individuals and guarantee of the political, economical and social stability. Because of its comprehensive nature, the cognitive discipline of tax has been recognizable in the attraction of mind efforts from more than one cognitive discipline. This resulted in the idea of total quality management and connect it with tax revenues this study aims at achieving the following:-
1-sheding light on the philosophy of the quality concept.
2-Revealing the positive and active role of the quality management in achieving profit.
3-Knowing the effect of applying the quality management on tax revenues.
To achieve the aims of the study, it is hypothesized that “the quality management contributes in the increase of company profits which in turn results in the increase of tax revenues”.
The study ends with some recommendations according to what has been concluded.