Tax governance is a relatively modern concept, but it is of great importance for the parties to the tax relationship and society as a whole. However, it seeks to achieve a set of goals that are not difficult to reach, except by taking the principles of governance. Hence, despite its importance, we find that the reality of its implementation is confronted with a number of obstacles that we have tried to shed light on, and discuss in this research with the proposal of steps that lead to overcoming them. These steps, for example, are the digitization of the tax administration, activating the role of supervisory bodies, establishing a specialized supervisory body to combat administrative corruption, working to achieve tax justice and develop a sense of citizenship, working to change the perception of taxpayers towards tax and spreading the principles of democracy and respecting the principle of the separation of powers.
yaseen et al. (Sun,) studied this question.