Digitization of Tax Administration and its Impact on Tax Performance A Field Study in the General Tax Authority, Babylon Branch

تأثير تطبيق قواعد الهندسة البشرية في رفع مستوى الصحة التنظيمية دراسة استطلاعية في جامعه النهرين كليه اقتصاديات الأعمال

Abstract

This study examines the impact of digitizing tax administration on tax performance, focusing on the General Tax Authority, Babylon Branch, as a case study. The digitization of tax administration has become a pivotal focus for tax authorities globally, including the General Tax Authority in Babylon. This transformation aims to enhance tax performance through improved efficiency, accuracy, and taxpayer compliance. The research explores how digital transformation initiatives, including automated tax systems, e-filing, and digital record-keeping, enhance operational efficiency, transparency, and revenue collection. A mixed-method approach was adopted, combining qualitative interviews with tax officials and quantitative analysis of performance metrics pre- and post-digitization. The findings reveal significant improvements in tax compliance, processing times, and error reduction, underscoring the critical role of digitization in modern tax administration. The study concludes with recommendations for further technological integration and policy adjustments to maximize the benefits of digital transformation in tax systems.