قراءة في عملية الدفع الالكتروني للضريبة

Abstract EN

Development is the way of life.

It has been said in a famous phrase: " If one does not improve, he gets deteriorated, if he doesn't update himself, he gets vanished, as for the one who doesn't develop, he gets outdated".

This saying applies to individuals, organizations and even countries alike.

The changes in fields of life are steady, consecutive and the requirements to keep up with them are stressful and costly.

In this aspect, there is no doubt that the government of any country, in order to upgrade its public services, it seeks to take into account these matters and adopts the latest means to assure the quality of its services and ensure its governance.

Among these, what is related to the mechanisms and means of collecting public revenues, of which the most significant tax revenues to facilitate the taxpayers' payment to the public treasury in the easiest and safest way.

Therefore, the importance of this research concerning electronic tax payment at this important stage in which the Corona pandemic strikes the world and casts its delusion on different aspects of life politically, socially, administrative, economic and other aspects.

So, this research is an attempt to clarify some aspects related to the electronic payment of tax in some countries.