دور رقمنة النظام الضریبي في تحسین أداء الرقابة الجبائیة حالة لمفتشیة الضرائب بقصر البخاري

Abstract

In an era where digitization has become an integral part of our daily lives, it is no longer acceptable for the tax administration to rely on traditional methods. From this perspective, our research sheds light on the role of digitizing the tax system in improving the performance of tax oversight, particularly in detecting tax evasion. Through in-depth interviews with four tax officers regarding the importance of digitization in conjunction with their oversight and inspection work, the results revealed significant improvements. However, the road ahead still requires effort in areas such as training, securing infrastructure,and overcoming resistance to change. This memorandum is a call for reflection and action towards a fairer and more effective tax administration. Keywords: Digitization, tax control, tax system