Received: 15-12-2022        Revised: 17-12-2022         Accepted: 04-03-2023

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.