نموذج مقترح لتعزيز دور التحول الرقمي بالمنظومة الضريبية الالكترونية بهدف تعظيم موارد الحصيلة الضريبية بالتطبيق علي مصلحة الضرائب المصرية


د. مبروك محمد السيد نصير

The digital transformation constitutes a civilized shift for the Egyptian state at the present time, as it is the main pillar in the sustainable development program and the achievement of economic renaissance. The digital transformation strategy of the Egyptian Tax Authority requires an effective environment to enable a culture of creativity in performance and work. It also requires a change in the current work tools with reformulation and engineering of the necessary procedures. To perform tax activities to push towards achieving commitment and sustainable tax collection within the framework of a sustainable strategic vision. The research problem centers on the existence of challenges in the tax administration related to digital transformation following the application of the electronic tax system in the Egyptian Tax Authority, the most important of which is measuring the impact of digital transformation in the tax system on electronic tax accounting and its return on tax revenue, and the extent of the possibility of designing a proposed model for electronic tax accounting in light of the transformation system Digital through which the tax revenue can be maximized and doubled permanently and continuously. The research concluded that the digital transformation policy of the Egyptian Tax Authority helped build an integrated tax system, one of the pillars of which is electronic tax accounting, which has a strong positive impact on the tax revenue of value-added tax and other taxes, leading to the ambitious tax outcome within the 2030 strategy.

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