تقييم واقع الرقابة الداخلية على ضريبة المبيعات في بيئة التجارة الالكترونية: بحث ميداني في الهيئة العامة للضرائب

الملخص EN

The research aims to assess the internal control in the public sector (the General Commission of Taxes), and to show the impact of the e-commerce environment on the effectiveness of internal control in the collection of sales tax, and to indicate the most important accounting and auditing requirements for tax accounting in the e-commerce environment, and to explain the reality of internal control over sales tax in e-commerce.

In the General Commission of Taxes, the researcher conducted a personal interview with the staff of the Control and Audit Department at the General Commission of Taxes, where questions were directed to a sample consisting of (25) employees in the department regarding the application of the procedures of the internal control system.

On the collection of sales tax in the e-commerce environment and the response varied from one employee to another, for this reason the researcher resorted to distributing checklists, which were presented to the experts and included (6) axes, each axis consisting of (8) questions regarding the procedures of the internal control system On the collection of sales tax in the e-commerce environment, and the formula of the list was to answer with the word yes or no.

The research reached many conclusions, the most important of which can be mentioned that the concept of internal control is gradually developing to confront rapid and broad electronic technologies in the economic field, and that the tax accounting process in the e-commerce environment requires the internal control system to re-evaluate and update its components and methods that it implements in the control process, and concluded The research has several recommendations that may contribute to the success and modernization of the regulatory system, the most prominent of which is the necessity of adapting the supervisory staff of the General Tax Authority to the electronic environment, and the need for an efficient, effective internal control system.