السجل التجاري الإلكتروني كآلية لإرساء قواعد الحوكمة الالكترونية و القضاء على التزوير

الملخص EN

This study aims to identify the importance of the electronic commercial registry as a mechanism for setting the rules for e-governance and for eliminating fraud and manipulation.

For this reason, we followed the descriptive analytical approach.

For that we started with the conceptual framework of the electronic management and the commercial register, and on the other aspect, this study evoked the tax evasion as inevitable consequence of the ence of commercial register, and this study also focused on the digitization of the commercial register and its importance for traders and on the transparency of control.

The study concluded that the electronic commercial registry is a very effective tool for reducing tax fraud.

The study ended with a set of conclusions and recommendations