The role of digital transformation in the development of the performance of the financial authority in Iraq “Comparative study”

Abstract

This research aims to study the impact of digital transformation on the development of the performance of the Iraqi financial authority, and the analytical approach has been used to interpret
and analyze data to reach results, as well as the descriptive approach, because it describes digital
transformation and digitization accurately, as well as the comparative approach to reach the best
ways to address the problem, and it has been shown that digital transformation management plays
an important role in the development of the performance of the financial authority, and this was
evident in the presence of an improvement in the performance of tax administration in some Arab
countries, including Egypt. After the implementation of the digital transformation strategy, and
despite this, there are some obstacles that prevent the achievement of digital transformation
completely, such as the lack of tax awareness and training activities in an optimal manner, to deal
with electronic taxes, as well as the failure to update the tax environment electronically, whether
exclusively, electronically examined or collected, as well as not focusing electronic tax examinations on a database that keeps pace with modern legislation, and based on the results, the researcher recommends several measures to promote digital transformation, including the adoption of Digital technology, whether inventory, examination or collection within the Iraqi Financial Authority, and providing training programs to enhance the skills of tax officials, as well as encouraging tax culture related to digital transformation to reduce tax crimes, and further stimulate voluntary compliance, as well as the work of updated and continuously developed electronic programs in the Tax Examination Division.