The extent to which tax revenues are affected by the use of communication technology. An applied study in the General Tax Authority

Abstract

Tax revenue is one of the most important types of revenue and is at the forefront of capitalist and economically advanced countries, where tax systems are advanced to achieve the largest possible amount of revenue and as a result of technological development in the field of business and economy, it has become necessary to introduce this technology in the tax accounting process, where the research aims to demonstrate the importance Communication technology because it provides important information for the purposes of tax accounting and its impact on tax revenue, as one of the most important findings of the research is that communication is necessary for the purposes of tax accounting as it supports the relationship between the taxpayer and the tax administration and facilitates many procedures, the most important of which is the date of submitting the financial reports, the date and the amount of tax payment. Moreover, the tax law did not prohibit the use of communication technology in the tax accounting process and considered it one of the types of reporting the taxpayer as stated in the text of the law, and among its most important recommendations is the increasing interest in communication technology and the provision of expertise, skills and requirements to work with in the tax accounting procedures, and amending tax laws to make communication technology one Means of legally exchanging information regarding taxation, which leads to facilitating procedures.