The possibility of applying e-government to reduce tax evasion )A survey study in the General Tax Authority(

Abstract

The research deals with the e-government approach as one of the most important modern tools that can provide many advantages to the public sector in general and the General Tax Authority in particular, most notably reducing corruption and bureaucracy, which works to develop the organizational structure of state institutions in a way that helps reduce costs and effectiveness in performance. Therefore, these advantages will reduce cases of tax evasion in the Authority. The research aims to find out the extent to which e-government can be applied in the Authority to reduce tax evasion during the second half of 2022. The field survey method was used by designing a questionnaire form and it was distributed to the research sample consisting of 140 employees from the Authority's headquarters in addition to 8 branches (A'dhamiyah, Al-Hurriyah, Karkh Al-Atraf, Karkh Al-Markaz, Al-Bayaa, Babylon, Al-Mahawil, and Al-Musayyab branch). The research reached several results, the most important of which is that automating tax operations through the application of e-government in the General Tax Authority achieves many advantages for employees and taxpayers. By using electronic payment and deposit methods, the time and cost of completing transactions can be reduced in addition to increasing compliance rates and reducing corruption, in addition to limiting tax evasion. In return, several recommendations were presented, the most prominent of which is the need to intensify government efforts to develop an applicable strategy aimed at diagnosing challenges and providing appropriate requirements for implementing e-government in the Authority, as well as the need to create the appropriate legislative climate required by this transformation.