دورالرقمنة في تطوير العمليات المحاسبية لتحقيق الانتقال من النتيجة المحاسبية الى النتيجة الجبائية في ظل المعيار

Abstract

This study aimed to identify the role of digitization in the development of accounting systems to facilitate the transition from accounting results to tax results, within the framework of implementing Accounting Standard No. 12 related to deferred taxes. The study employed a descriptive analytical approach and utilized an electronic questionnaire as the primary data collection tool. The sample included a randomly selected group of accountants from both the public and private sectors, in addition to a number of academic specialists in accounting and taxation. A total of 73 questionnaires were distributed, of which 68 valid responses were received, resulting in a response rate of 93.15%. Data were analyzed using the Statistical Package for the Social Sciences (SPSS). The study arrived at several key findings, including: • Accounting systems play a pivotal role in facilitating the transition from accounting results to tax results. • Digitization has a positive impact on achieving integration between accounting and tax systems. • There is an urgent need to adopt digitization and modern technological tools in accounting and taxation fields to enhance performance and ensure alignment with international standards.