The role of digital transformation in collecting tax revenues for selected countries with reference to the Iraqi economy for the period 2004-2021

Abstract

The research aims to know the extent to which Iraq has adopted digital transformation technology as one of the executive programs to increase tax revenues, with the aim of developing government work and establishing the necessary structure to achieve the desired goals, especially since digital transformation has become a necessity in order to achieve excellence in government performance and raise the quality of government services through restructuring. The tax system is used to collect taxes through digital technology to provide electronic services and enhance economic capabilities, as is the case in the countries of Morocco and Jordan. Therefore, I rely on the descriptive and analytical approach to identify the research variables and to conduct data analysis and reach results, as I conclude that digital wealth has enormous potential to improve tools. Financial policy by transforming the way digital information is collected, processed and disposed of. The researchers recommend spending on providing modern technological infrastructure to develop tax revenues and expanding the implementation of a digital system for tax management and electronic tax invoices.