أثر التحول الرقمي لمنظومة التحاسب الضريبي المصرية في دعم حصيلة الإيرادات الضريبية: (في ضوء استراتيجية ورؤية مصر 2020 2030)‎

Abstract EN

The main objective of the study is to identify the impact of the digital transformation of the Egyptian tax accounting system in the light of Egypt's strategy and vision 2030 and its implications for supporting the revenue of tax revenues.

The study concluded that the digital transformation of the Egyptian tax accounting system in the light of Egypt's strategy and vision 2030 works to build an integrated and tight tax system that contributes to amending legal legislation, unifying tax procedures, developing the work environment, raising the efficiency of workers and comprehensive automation of all aspects of the tax system, which leads to increasing the revenue of tax revenues by expanding the tax base, establishing the pillars of tax justice, confining the tax community more accurately, integrating the informal economy into the formal economy and reducing the Tax evasion practices.

The applied study also revealed a strong positive impact of activating the use of digital transformation mechanisms of the tax accounting system on increasing the proceeds of tax revenue on companies and other taxes, while there is a low positive impact on increasing the revenue of Value Added Tax (VAT) as a result of the failure to complete the stages of digital transformation of the tax accounting system in relation to VAT.