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Review Article | Volume 3 Issue 2 (July-Dec, 2022)
Digital Transformation in Tax accounting and its Impact on Reducing Tax Evasion in Iraq: A Case Study in the General Authority for Taxes in Misan Governorate
Under a Creative Commons license
Open Access
Published
Dec. 30, 2022
Abstract
The study aims to demonstrate the significant impact that playing digital transformation in the Tax authorities one of the most important collective government institutions in reducing evasion and tax corruption in these government institutions because it is of great importance to the State as a source of revenue that supports the State's budget and is used as an instrument of fiscal policy. In order to achieve the objectives of the study, 45 questionnaire forms were distributed to members of the sample of employees of the General Tax Authority of Misan for the purpose of data collection, 40 of which were retrieved, and 5 questionnaire forms were excluded for invalidity. The study concluded, inter alia, that there exists a statistically significant correlation between the independent study variable (digital transformation) and its dependent variable (tax evasion reduction), This relationship gives a clear meaning to the importance of digital transformation in tax accounting and the process of providing different services in this area. In addition to the significant impact of this shift on the promotion of tax revenues, the elimination of many problems and corruption targeting these vital government institutions. The study also presented a series of recommendations, the most important of which was the need to pay attention to information infrastructure in order to contribute to the enhancement and improvement of the performance of government services, in particular the upgrading of tax institutions' capabilities and the processing of them by the most modern means. In addition to establishing a unified network at the level of the General Tax Authority to verify the value to be imposed while dealing electronically, and the need for an electronic control system for electronic transactions.
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