Abstract
This paper investigates the impact of tax system including Tax policy, tax legislation and tax administration on economic development working at the ministry of finance in Lebanon. The tax system needs more development and progress to meet the economic performance in Lebanon. Studying three components in the tax system including tax policy, tax legislation, tax administration with the economic development in Lebanon. More studies should be interpreted about tax system in Lebanon. A population is equal to 906 employees and a sample of 709 employees working at the ministry of finance in Lebanon. The research was investigated during January and February 2026. A quantitative, descriptive methods and Likert scale tool of 5 are applied. SPSS version 26, Andrew F. Hayes model 4 and AMOS are applied for examining data collected. Determinant is equal to 0.001, KMO is equal to 0.908 and communalities’ elements are above 0.244. Cronbach alpha is equal to 0.871 providing good internal consistency. Pearson correlation of the variables are providing high relationship and a covary linear result. Total indirect result of two mediators the tax legislative and tax administration is acceptable with B equal to 0.127. Confirmatory factor analysis provided P equal to 0.001 a high model fit summary and the hypothesis are acceptable. Tax Policy has a positive impact on Economic Development mediated by Tax Legislation and Tax Administration. Evaluate the progressive scales rates of Income to be provide equality between society members.
Keywords: Economic Development, Tax Administration, Tax Legislation, Tax Policy, Tax System.