The comprehensive electronic tax system: reality and challenges

Doi:https://doi.org/10.37940/JRLS.2020.1.1.10

Abstract

Recently, information and communication technology (ICT) Considers a part of our daily life, so most of countries around the world have an interest in the applying such technology in different fields of their projects and institutions, in order to increase the work’s efficiency to keep up with the latest technical developments. This led to emerge several terms, in relation to applying (ICT), such as electronic management, e-government, e-accounting and e-marketing. For that, the General Tax Authority in Iraq started in 2017 to introducing technology into its work, and the Higher Management took steps to start an electronic project for tax accounting. This assists in saving time and efforts especially for taxpayer, as well as minimizing the corruption that might occur between the taxpayer and tax employee.

This research included introduction explains importance of the topic, problem that need to be resolved and structure of the research. Then it considered the concept of the electronic management and the term of e-government including its necessity, characteristics, classifications and steps for its implementation. After that, it explored requirements for e-government, difficulties and mechanism of applying it. further, the research focused on the reality of electronic management within the General Tax Authority in Iraq, and effects of the comprehensive electronic tax system, as well as the description of the system and challenges facing it, to reach several findings and recommendations.