The impact of the application of e-government in the level of tax compliance  An Empirical Study of the GCT in Iraq

Abdul-Hussein Ali, Mustafa; Ali Ibrahim, Mustafa

	The impact of the application of e-government in the level of tax compliance An Empirical Study of the GCT in Iraq
Muthanna Journal of Administrative and Economic Sciences
Article 1, Volume 3, Issue 5, 2013, Pages 30-62
Authors
Mustafa Abdul-Hussein Ali; Mustafa Ali Ibrahim
Abstract
This research aims to show the extent of accepting charge for the application of e-government in the General Authority for taxes, as well as assess the availability of information technology in the body to enable the application of e-government. On the other hand aims to demonstrate the impact of the reduction in the cost of compliance tax as well as their impact on improving the level of compliance of tax, and to achieve that was divided search into three sections addressing the first research research methodology The second section included the theoretical side of research and on two focused first axis on the concept of government E the second focused on the concept of compliance tax and finally the third section dealt with the practical side of the research, which included evaluating the availability of information technology in the GCT, as well as analysis of the results of the questionnaire, and determine the proposed framework for the application of e-government in the GCT. Search and explained the presence of a positive impact for the application of e-government to improve the level of tax compliance as well as reduce the cost of tax compliance as there accept the idea of the application of e-government by taxpayers.
Keywords
This research aims to show the extent of accepting charge for the application of e; government in the General Authority for taxes

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