Abstract

The tax legislation and tax awareness playing a pivotal role in strengthening the relationship between taxpayer and the tax administration, especially after tax increasing importance and growing role in modern financial systems.
This research is deemed as an attempt to mark that role and its impact on the response assigned to tax law and procedures settling accounts tax to reach the tax liability that can followed be through the tax imposed on them, search descriptive analytical approach has been pursued in the presentation of the theoretical foundations relying on sources relevant scientific.
In practical side, style quantitative representative index has been used ratios and the relative importance of actual data and supported in the GCT, also it has been relied on the questionnaire for the purpose of standing on the role that achieved by each of the tax legislation and awareness of tax in strengthening the tax relationship and what are the proposals that would contribute to raising awareness of the taxpayers and tax rate their response to the payment of taxes.