Measuring and analyzing the impact of digital transformation on boosting tax revenues in the UAE

Abstract

Digital transformation and the use of digital technologies contribute to providing many advantages to the tax system that help facilitate the process of collecting taxes and determining their bases. The problem on which the research was based is, to what extent does digital transformation contribute to increasing the collection of tax revenues? It aims to demonstrate the role of digital transformation in improving the process of collecting tax revenues in the United Arab Emirates and the possibility of applying its experience in Iraq to reach a high level of tax collection. The research concluded that the United Arab Emirates succeeded in reaching full digital transformation in the field of digital government, and concluded with a set of recommendations, the most important of which is the need to adopt the digital identity system in Iraq to reduce the phenomenon of tax evasion.