دورالحوسبة الإلكترونية و آثرها الإيجابي بالتشريعات الإدارية و المالية و آثارها السلبية

الملخص EN

The development of the role of information and communication technology is of great importance in the implementation of sustainable development goals and plans for most countries of the world, and administrative and control systems in most parts of the world have adopted policies, laws and electronic programs to reduce paper administrative transactions as well as monetary financial transactions, especially tax transactions, which are the focus of our research, which was focused on, due to its importance in the revenues of the budget law, and the gradual transition to relying on electronic administrative dealing, involuntary financial transactions and electronic payments, and the emergence of the internet and the work it has brought about in the telecommunications sector allowed people to obtain what they want information and quickly, especially in the field of contracting and correspondence.