Abstract

The system of payment and electronic collection of taxes from developed tax systems, which has been implemented by many countries because of this system of the role of important and effective in the development of procedures for the process of tax accounting for taxpayers and increase tax revenues and ensure the speedy fulfillment of taxes to the State Treasury. The purpose of the research is to explain the role of the electronic payment and collection system for taxation in the development of the procedures of tax accounting process and to identify the efficiency and effectiveness of the procedures of the tax accounting process currently applied by the General Authority for Taxation in the satisfaction of both the taxpayer and tax administration staff in the tax collection process. The study concluded a number of conclusions, the most important of which is that the tax procedures adopted by the General Authority of Taxation still suffer from the lack of modern techniques in accounting, especially with regard to linking and collection of tax from the taxpayers such as electronic payment system and collection, Taxation with the means of these methods of prolonging the time for the taxpayer and the low number of transactions performed by the appraiser. The research reached a number of recommendations, the most important of which is the need for the tax authority to adopt the means and methods of modern technology such as payment system and electronic collection of taxes when conducting the process of tax accounting with the taxpayers to ensure the speed of completion and accuracy of calculation and raise the efficiency of the work of tax administration.

DOI: 10.52113/6/2017-7-4/142-169 .