The role of tax information systems in identifying taxpayers, an applied study in the General Tax Authority.

• Post by: Muthanna mjdes
• October 16, 2022
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Anwar Abbas Nasser, Abdul Amir Zamel Latif, Hassan Nayef Malakh

Al-Qadisiyah University / College of Administration and Economics

Abstract

The world has become dependent on various information systems, whether at the beginning of its inception or the stages of very advanced in its field and various stages, especially if we addressed the developed countries and in particular our understanding of the reason for the development of their economies and financial systems, we find that one of the reasons is the use of technology for information systems and computer where The use of tax information systems to document and collect all information and editorials about the activities of the taxpayers will lead to the provision of financial resources to the state’s special interest in Iraq, where the research aims to identify the tax information systems of the General Authority for Taxes and their efficiency and its effectiveness in achieving the goals of the state in terms of increasing the revenues of the state and prevent any loss occur in these revenues because of concealment or reduction of the taxpayers and was reached in the search to a set of conclusions, the most important of which is the study of any tax system no matter how perfect and paper cannot achieve The results and objectives required by the financial authority without the existence of efficient and effective tax information systems to limit the entry of taxpayers accurately, and reviewed a set of recommendations, but the most important is to work on the development of a tax reform program through which to focus on the development of tax information systems Which contribute to the development of all aspects of the tax system and thus increase the efficiency of the entry process of taxpayers.

DOI:10.52113/6/2019-9-1/267-285