The impact of the application of e- government and accounting information systems in achieving the objectives of tax systems: (the Jordanian tax system as a case study)‎

Abstract EN

This research aims to study the impact of the application of e-government and accounting information systems in achieving the goals of tax systems by measuring the impact of the number of automated electronic services in the tax systems in achieving the objectives of the tax systems (the Jordanian tax system as a case study) done by studying the total tax collections, total tax expenditures, degree of acceptance of tax returns and the degree of taxpayer satisfaction for the years from 2005- to 2020, the period after merging the income tax and sales tax departments into one department in Jordan.

The results of the study indicate that there is a statistically significant effect at the confidence level of 5% of the number of automated electronic services in the tax systems in achieving the objectives of the tax systems - the Jordanian tax system as a case study in all the variables under study.

The study recommended measuring the impact of the application of e-government and accounting information systems from other angles, such as: the number of employees in the professional departments, the number of taxpayers per year, the number of returns received, the results of combating tax evasion and their impact on achieving the goals of tax systems, the study also recommended that the tax department should automate all such transactions and convert all its services to fully electronic services, as this transformation achieves the objectives of the tax systems.