أثر تطبيق الاقرارات الالكترونية و الفحص الالكتروني في تحديد الوعاء الضريبي : دراسة ميدانية

الملخص EN

This study aims to: Identify the impact of applying electronic declarations and electronic examination in determining the tax base.

The study sample size amounted to 264 individuals representing the recovered and valid lists for analysis that were collected from the surveys received during the period from 11/7/2021 - 25/7/2021, and the study sample included the category of faculty members, the accountants category, the auditors category.

The results showed that the use of modern technology in submitting tax returns or examination helps determine the tax base for the existence of an integrated database and linking My network with the relevant authorities, in addition to submitting tax returns electronically, is an important reference to assist the examiner in determining the tax base accurately and objectively.