العوامل المؤثرة على رضا الممولين عن منظومة الفاتورة الضريبية الإلكترونية في مصر : دراسة ميدانية

الملخص EN

The study aims to show the factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt, This study was conducted on Population of taxpayers registered in the electronic invoice system, this study used descriptive and quantitative survey design, Due to the recentness of the study subject in the Egyptian environment and a questionnaire list was designed to test the study's hypotheses.

The questionnaire lists were distributed to a sample of (267) taxpayers registered in the electronic invoice system.

The SPSS statistical package program was used to analyze the data, the researcher concluded that there is no significant effect of the quality of the system, and the quality of information on the satisfaction of taxpayers with the electronic invoice system.

There is a strong positive correlation between perceived usefulness and taxpayers' satisfaction with the electronic invoice system, and there is a strong positive correlation between perceived ease-of-use and taxpayers' satisfaction with the electronic invoice system.

There is a significant effect of perceived usefulness on the satisfaction of taxpayers with the electronic invoice system, and there is a significant effect of the perceived ease-of-use on the satisfaction of taxpayers with the electronic invoice system in Egypt.

The researcher recommends the tax legislator to expand the provision of incentives to join the electronic invoice system, to maximize perceived usefulness from using the electronic invoice system.

The researcher also recommends the tax administration to develop the electronic invoice system in light of the problems facing the taxpayers, in order to achieve perceived ease-of-use of this system, due to the link between the perceived usefulness and perceived ease-of-usel, their positive substantive impact on the taxpayers' satisfaction with the electronic invoice system.

This study contributes to the accounting and tax literature through hypothesis testing, it makes a scientific contribution by clarifying the factors affecting the satisfaction of taxpayers with the electronic tax invoice system in Egypt, to improve the efficiency and effectiveness of the electronic invoice system, to limit the informal economy, reduce tax evasion, and improve tax revenues, In order to rationalize administrative decisions related to the electronic invoice system.