Ways To Accelerate the Application of Electronic Tax Accounting
Fahd Abdul Aziz Muhammad Al-Mahmoud
(Pp:30-46)
Volume 5, Issue 1
Abstract: The current study aimed to identify ways to accelerate the application of electronic tax accounting from the point of view of accountants working in the Iraqi General Tax Authority. To achieve the goal of the study, the student researcher used a questionnaire tool that he applied using the descriptive analytical approach to the study sample, which consisted of (170) accountants working in the authority. The Iraqi tax authorities were selected by a simple random method. The results of the study concluded that (legislation and law, tax administration, tax community) are ways to accelerate the application of electronic tax accounting, as they played a highly effective role in accelerating the application of electronic tax accounting in the Iraqi General Tax Authority.
Keywords: Electronic tax accounting, Iraqi General Tax Authority.
ISSN Online: 3006-7286
Impact Factor: 1.705
International Jordanian Journal Aryam for Humanities and Social Sciences is an IJJA publishing journal committed to providing a platform for outstanding scientists and researchers to present their findings for the advancement of Humanities and Social Sciences. It is issued by the Jordanian Center for Research and Studies.
ISSN Online (3006-7286) is sequential with ISSN Online (2706-8455).
The journal’s website supported the Arabic language with ISSN number (2706-8455) from 2019 to 2023 and began supporting the English language in 2024 with ISSN number (3006-7286).
ISSN 3006-7286
