Measuring and analyzing the impact of digital government development on increasing tax revenues - the UAE experience with the possibility of benefiting from it in Iraq for the period (2004-2024)

Nadib Ali Al-Sultany, Yassin; Nihad Mohammed Al-Taie, Ahmed

doi:10.33916/qjae.2025.Specialissue0269280

	Measuring and analyzing the impact of digital government development on increasing tax revenues - the UAE experience with the possibility of benefiting from it in Iraq for the period (2004-2024)
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 26, Special 1, February 2026, Pages 269-280 PDF (818.49 K)
DOI: 10.33916/qjae.2025.Specialissue0269280
Authors
Yassin Nadib Ali Al-Sultany^* ; Ahmed Nihad Mohammed Al-Taie^*
University of Karbala
Abstract
Iraq suffers from a low percentage of tax contributions to public revenues , as the tax system still relies on traditional methods in determining taxpayers’ tax bases and collection methods, in addition to to The major problems that it suffers from, which lead to the loss of a large part of these revenues , and the problem on which the research was based is, To what extent does the digital government contribute to increasing tax revenue collection ? The aim is to demonstrate the role of the digital government in improving the tax revenue collection process in the UAE and the possibility of applying its experience in Iraq to achieve a high level of tax collection. The study concluded that the UAE has succeeded in achieving a complete digital transformation in the field of digital government , and concluded with a set of recommendations, the most important of which is the necessity of adopting a digital identity system in Iraq to reduce the phenomenon of tax evasion

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