الإدارة الإلكترونية ودورها في تطوير الجهاز الضريبي لمواكبة عمليات التجارة الإلكترونية

Abstract

This study aims to shed light on the role of electronic administration in enhancing the performance of the tax administration and its ability to keep pace with the requirements of e-commerce in light of the accelerating digital transformation. The study adopted a descriptive analytical approach and utilized a questionnaire as the primary tool for data collection from a purposive sample of approximately 46 employees working in the tax sector. The data were analyzed using the Statistical Package for the Social Sciences (SPSS). The results revealed statistically significant differences across all study dimensions, indicating the sample’s awareness of the importance of electronic administration in improving the efficiency of the tax system and enhancing its ability to adapt to the modern digital environment. The study recommended the development of digital infrastructure, the modernization of legislative frameworks, the training of tax personnel, and the integration of electronic systems among relevant institutions.