THE IMPORTANCE OF E-GOVERNANCE IN IMPROVING THE QUALITY OF SERVICE OF TAXPAYERS APPLIED STUDY IN THE GENERAL TAX AUTHORITY
Main Article Content
Abstract
The research problem arises due to the technological development in the field of business, trade exchange, electronic commercial transactions and electronic cash circulation. At an international level, the use of traditional systems in the tax accounting process affects the quality and quality of services provided to taxpayers. One of the most important recommendations recommended by researchers is that the tax system depends heavily on tax accounting and that its success requires a close relationship between the General Tax Authority and taxpayers, and this is achieved by improving the reality of the services provided to taxpayers and increasing their satisfaction with them. One of the most important recommendations recommended by the researchers is the need to implement e-governance, which contributes significantly to the development and improvement of services provided to taxpayers by providing a comprehensive information system for all taxpayers' data that achieves accuracy and speed in completing the tax accounting process.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Elham , Yassin ,(2020) ,“ Culture as a Key to the Success of E-Governance,” Al-Manhal Economic Journal, Volume 3, Issue 2, p. 334.
- Abdul Mohsen , Mohammed , Haider Atta , Ibrahim Naim ( 2019) ,“ The Role of Salary Localization in Enhancing E-Governance: An Analytical Study in Universities,” Al Kout Journal of Economic and Administrative Sciences, Volume 1, Issue 3, p. 277.
- Zaki, Iman Abdel Mohsen ,(2009)," E-government is an integrated administrative approach", Arab Organization for Administrative Development, Cairo, 2009 , p. 92.
- Merizik and Hasina, Ladan , Lunis, (2017) ," E-governance is an introduction to the development of public administration in Algeria ", Journal of Economics and Human Development, p. 139.
- Yahyaoui Maryam and Hadmir Zainab (2022) "E-governance: An Introduction to the Quality of Public Service", Journal of Intellectual Excellence in Social and Human Sciences, Faculty of Social and Human Sciences , Al-Shazly Bin Jadeed Al-Tarif University,No. 8 , pp. 65-66
- Saleh and Mahdi , Ammar Ghazi, Nizar Maan ,(2019) ,"The Impact of E-Governance on Audit Quality," Applied Research in Economic Organizations, Journal of Management and Economics , Volume 25, Issue 111, p. 597.
- Lovelock ET (2008) "markting des services" , 6Th , edition , pearson Education , paris, p609.
- Talha Mokhtar and Rahmani Ahmed (2019), "Measuring the Impact of Reforms of Fiscal Administration Structures on the Quality of Public Service", Al-Bashaer Economic Journal, Volume 4 ,Number 3 , , Algeria, p. 136.
- Khudair and Ibrahim , Thaer Adnan , Maha Sabah ,(2022) ,“ The Role of Service Quality in Tax Compliance,” Journal of Accounting and Financial Studies, Volume 17 Number 61 , p. 72.
- Wafula , p . 3 . N , (2019) , " service quality and customer satisfaction : a comparative analysis of conventional and Islamic bank customers in Kenya " , Strathmore business school (SBS) , Strathmore university, p1.
- Al-Tamimi , Haider Kazim , Muhannad Muhammad ,(2021) ,"The Impact of Tax Techniques on the Quality of Services Provided to Income Taxpayers: An Exploratory Study in a Sample of the Branches of the General Tax Authority/Baghdad Governorate," Journal of Accounting and Financial Studies, Volume 16 , Issue 57 , pp. 61-62.
- Dr. Sahar Subhi Mohammed Mousa Al-Taweel , "The Role of the Quality of Electronic Tax Services in Ensuring Taxpayer Compliance and Its Impact on Tax Revenue Collection," Scientific Journal of Commercial and Environmental Studies, Volume 14 , Issue 3 , July 2023 . pp. 412-413.
- Inside Waboud , Laila Abdel Saheb , Faraj Ghani,(2019) ,“ The Role of E-Governance in Achieving Self-Assessment of Tax Accounting in Iraqi Companies: An Applied Study of a Sample of Industrial Companies Listed on the Iraq Stock Exchange,” Al-Muthanna Journal of Administrative and Economic Sciences, Volume 9 Issue 4 , p. 74.
- Noy ,Najat ,(2021),“ The Role of the Tax Center in Improving the Service Provided to Taxpayers, Bouira Tax Center as a Model,” International Journal of Economic Performance, Volume 4, Issue 1, p. 336.
- OECD, Principles of Corporate Governance, Organization for Economic Cooperation and Development Publication Service, 2004.p32
- Noy, previous source, p. 335.