The effect of using information and communication network technology
in developing the work of the General Commission of Taxes in Iraq: An
applied research at the General Commission of Taxes
Ali Ghanim Shakir Baghdadi
University of Al-Qadisiyah/College of Administration and Economics
| Corresponding Author : Ali Ghanim Shakir Baghdadi Email: ali.baghdadi@qu.edu.iq |
| Abstract : The research aims to discuss the concept of information and communication network technology, describe the computer information systems used in the work of the General Commission of Taxes (GCT) and shed light on the benefits that accrue to tax administration departments as a result of using information and communication network technology. The research used a questionnaire to collect the relevant data. The questionnaire was distributed to a sample containing (70) officials who work in the departments of the GCT. The five-point Likert scale was used in order to measure, analyze and interpret the opinions of the research sample. The research also used a number of statistical measures and methods to analyze and interpret the collected data. The research reached important results that there was a strong positive correlation between the main two variables Information and communication network technology and tax work. Moreover, the research reached another result that indicated the rejection of the null hypothesis and acceptance of the alternative hypothesis that there is an effect of the two main variables. The research concluded a number of conclusions, the most important of which are, Information and communication network technology provides a wide scope to benefit from the applications of this technology in strengthening the tax accounting process with taxpayers and obtaining information about them by linking tax departments with an information network with internal and external parties that can cooperate with them to obtain various information through electronic exchange of data that it supports the occurrence of financial operations carried out by the taxpayers. This is the most important step of the tax accounting process. The research reached a set of recommendations, the most important of which is, The need for the tax administration to adopt modern technological means and methods based on the information and communication network technology when conducting the tax accounting process with the taxpayers to ensure the speed of completion and accuracy of tax accounting and raising the efficiency of tax work. Keywords: Information and Communication Network Technology, Computer Information Systems, Tax Work, General Commission of Taxes.Technology, Computer Information Systems, Tax Work, General Commission of Taxes. |
