{"id":6998,"date":"2025-07-06T09:47:17","date_gmt":"2025-07-06T06:47:17","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6998"},"modified":"2025-08-06T09:51:09","modified_gmt":"2025-08-06T06:51:09","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-role-of-automation-in-enhancing-tax-performance","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6998","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the role of Automation in Enhancing Tax Performance"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>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 automation in enhancing tax performance- Applied research ) for the student\u00a0 Alaa Farhan Sharhan to obtain a higher diploma equivalent to a master\u2019s degree in taxes and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study aimed to clarify the role played by electronic automation, represented by its organizational, technical, and human dimensions, in enhancing tax performance, represented by the dimensions of effectiveness, taxpayer satisfaction, internal processes, and learning and growth. It also seeks to analyze the supporting factors and challenges facing the implementation of electronic automation in the branches of the General Tax Authority.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study concluded that reliance on human intervention in its operation has been reduced. This phase represents a transition from traditional management to electronic management. The study recommended the necessity of using electronic programs in tax accounting for taxpayers.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;]<div id=\"cz_87536\" class=\"cz_87536 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0644\u0627\u0644\u0627\u0621.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0644\u0627\u0644\u0627\u0621.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0639\u0644\u0627\u0644\u0627\u0644\u0627\u0621\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0644\u0627\u0644\u0627\u0621.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0644\u0627\u0644\u0627\u0621-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243;]<div id=\"cz_58989\" class=\"cz_58989 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-1.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-1.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0639\u0644\u0627\u0621 \u0641\u0631\u062d\u0627\u0646 \u0634\u062f\u0647\u0627\u0646 (1)\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-1.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-1-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243;]<div id=\"cz_98660\" class=\"cz_98660 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-2.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-2.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0639\u0644\u0627\u0621 \u0641\u0631\u062d\u0627\u0646 \u0634\u062f\u0647\u0627\u0646 (2)\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-2.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0639\u0644\u0627\u0621-\u0641\u0631\u062d\u0627\u0646-\u0634\u062f\u0647\u0627\u0646-2-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6998\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":6999,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-6998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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