دور رقمنة القطاع الجبائي في التحصيل الضريبي

Abstract

Digitalization is considered one of the most significant modern transformations that have affected tax administration, playing a vital role in improving tax collection efficiency and facilitating various tax-related procedures. The theoretical part of this study addressed the fundamental concepts of taxation, tax collection, and digitalization, while highlighting the importance of digital transformation in modernizing tax administration. The practical part consisted of a case study conducted at a Tax Center through the analysis of tax collection indicators before and after the implementation of digitalization, in addition to examining the adopted digital platforms. The study concluded that digitalization has contributed to increasing tax collection performance, accelerating administrative procedures, and enhancing transparency. However, some challenges related to digital infrastructure and staff training still persist, which calls for continued efforts toward development and improvement