Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Role of Tax Digitalization and Its Impact on Increasing Tax Revenue-An Applied Study ) for the student Yousef Samer Mohammed to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
This study aimed to demonstrate the impact of transitioning from the traditional manual system of accounting and collection at the General Authority for Taxes to an electronic tax digitization system. This transition is expected to facilitate accounting and collection processes and increase tax revenue, as the current application of digitization is limited to certain aspects and does not encompass all stages of the tax process.
The study concluded that the current tax legal and legislative framework does not fully meet the requirements of tax digitization, thus limiting its effectiveness and impacting the efficiency of tax collection.
