2024-06

Koya University Journal of Humanities and Social Sciences (القضية : 12) (الحجم : 7)

The research aims to analyze the impact of the application of the tax automation system on income, profits, and capital gains in increasing the percentage of tax revenues from the gross domestic product of selected emerging countries that went through the experience of introducing automation into the tax system by observing and measuring the change in the proportion of these revenues and their averages before and after the application of automation according to modern methods. In modern terms, this negatively affects the high incidence of tax evasion. To achieve this, the percentage of tax revenues in the general budget of these countries was compared as a dependent variable and the percentage of tax revenues on income and profits and capital gains from total tax revenues as an independent variable. This data was taken from the International Monetary Fund and the central banks of these countries during the period (1997-2021). This data was analyzed in (Panel data Model) through the Hausman test and choosing the appropriate model for the current research through the outputs (Eviews 12). The application of automation, and there is a significant effect between tax revenues in the general budget and the percentage of tax revenues on income, profits, and capital gains out of total tax revenues.The study recommended reforming the Iraqi tax system and benefiting from the experiences of the countries that went through this experience by restructuring it from the administrative and legal aspects and combating financial and administrative corruption in the various tax institutions that contribute significantly to increasing tax revenues, and conducting more studies on the automation of other tax sectors. Keywords: Automation, Automation requirements, Income tax, tax evasion, state budget.

2024-01

Journal of University of Zakho (JUOZ) (القضية : 1) (الحجم : 12)

The present study aims to describe and analyze the role of automation in increasing the proportion of tax revenues in the general budget of the gross domestic product of selected countries that have gone through the experience of introducing automation into the tax system and converting it from a traditional tax system to a modern system based on technical devices, by observing the change in the percentage of these revenues and their averages before Applying automation and after it, increasing tax revenue, complying with its payers, and reducing the process of tax evasion. The proportion of tax revenues in the general budget of countries was compared to the gross domestic product of these countries before and after the application of automation. These data were taken from the International Monetary Fund and central banks in developing countries, from 1997 to 2021. This period was divided into five equal periods, and the average rate of tax revenue was compared among these periods by analyzing these data and extracting the arithmetic averages before and after the application of automation to find out the change that occurred after the introduction of automation in the tax system as well as measuring the research variables and their outputs by using Eviews (12) program . The results arrived at in the present study showed that there is an increase in the percentage of tax revenues in the general budget of the countries of their gross domestic product, which went through the experience of introducing automation in their tax system after the application of automation by noting an increase in its percentage in the general budget of the countries under study . The study also found that there is a statistically significant relationship between the tax revenues in the countries general budget from the gross domestic product and perecentage of customs tax revenues from the total tax revenues . The study recommended that the Iraqi tax system needs to be fixed and restructured in different ways, inculding the adminstrative and legal aspects and the eradication of financial and adminstrative corruption in the different tax institutions, especially at border crossings as customs taxes increase and support the the country revenue taxes, and in turn support the country general budget. The sudy also suggested to condcut more future studies on this subject.