استخدام تقانة شبكة المعلومات و الاتصالات في دعم نظام المعلومات الضريبي (المقتبسات)‎ : دراسة مقترحة للتطبيق على دائرة ضريبة الدخل في مدينة أربيل (قسم الشركات فرع 1 و 2)‎

Abstract EN

The emergence of information and communication networks and new perspectives opened by this technology to the world, increase the knowledge and the speed of development in all field.

This research attempts to draw the attention to the areas to take advantage of the IT networks and communications in one of the most important sectors of the state, taxation departments, specifically in the areas of inventory charge and collect information on the activities of mandate.

The process of collecting information (quotes) on the activities of mandate is however the first step.

The task in the process of settling accounts tax may affect the process of settling accounts tax on the principles and rules of sound science.

Thus, this may raise the level of service to both sides of the process (tax departments - in charge).

The weakness in this process caused a lot of problems at the present time due to the lack of a focal process on the basis of stable and sound.

The methods of reliance in valuation and assessment are usually based on inaccurate information and inappropriate character.

This consequently causes turn to the lack of justice in taxation and the sense of non charge payment of tax evasion and an attempt to pay, which affect the final outcome on the economy of the State.