This study aims to investigate the academic leaders’ perceptions towards the degree of availability of the dimensions of organizational immunity systems at the University of Tabuk, as well as to reveal the statistically significant differences between the average responses of the study sample members about the degree of availability of these dimensions at their university due to the variables of (gender, leadership position, and college specialization). To achieve the objectives of the study, a descriptive survey method was used. The study population consisted of (200) male and female leaders who were academic leaders at the University of Tabuk. A questionnaire was used as a tool for collecting data, which its validity and reliability were confirmed through the internal consistency coefficient by Cronbach's alpha. The revealed that the degree of availability of the dimensions of organizational immunity systems at the University of Tabuk in the Kingdom of Saudi Arabia, in general, was a medium level of availability with a mean of (2.97). The axis: "Natural Organizational immunity" came in the first order with a mean of (3.02) and a medium level of availability followed by the axis: Acquired Organizational immunity in the second-order with an average of (2.88), and a medium level of availability.
The results revealed also that there were statistically significant differences attributed to the variable of (gender) between the average responses of the study sample about the degree of availability of the dimensions of the Organizational immune systems in general (the tool as a whole), and in the axis of natural organizational immunity as a whole and its dimensions (information, stimuli). There were statistically significant differences in the dimension of organizational memory from the axis of acquired organizational immunity in favor of females, there were no other significant differences discovered.
The results also revealed that there were statistically significant differences attributed to the variable of (leadership position) in the two dimensions (organizational structure, decision-making rights) of the axis of natural organizational immunity, and in my dimensions (organizational memory, and benchmarking) of the axis of acquired organizational immunity, while there were no other significant differences discovered.
The study suggested a set of important recommendations that support the University of Tabuk in strengthening its organizational immunity by applying all necessary measures and procedures to confront various future Organizational challenges.
The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency to fulfill accounting justice under the effect of the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .
The research expose many conclusions and recommendations namely , the taxation justice fulfillment is not only in justic
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