Author(s): Qassim Mohammed Abdullah Al Baaj, Abbas Alwan Shareef Al Marshedi
The research aims to develop a proposed model for an electronic tax system for taxation and highlight the importance of using taxation in the tax conduct of Iraqi companies listed in the Iraqi Stock Exchange (ISX). The importance of research in activating the role of taxes and their proceeds in support of sources of funds covering the public expenditure of the Iraqi state. The problem of research is reflected in the adoption of the Iraqi General Commission for Taxes (GCT) to the traditional systems and tools. The absence of the use of the electronic taxation system in tax work reduces tax evasion. The basic hypothesis of the research is that the use of modern electronic taxation systems in an optimal manner leads to the possibility of increasing tax revenues and reduces the chances of tax evasion of Iraqi companies listed in the ISX. The study sample consists of 100 employees working in the control and accounting sections of the Iraqi companies registered in the ISX. The sample of the study has been randomly chosen from 100 Iraqi banks listed in the ISX. This diversity in the research community is related to variation of the study sample’s views on the electronic taxation system to reduce tax evasion methods. The researcher has adopted the statistical program (SPSS) for processing the data and testing the hypotheses of the research. The study reached to some conclusions, the most important of which are: the processes of completing tax work are one of the most important strategic options for the development of the Iraqi GCT and the possibility of increasing the tax proceeds. The research has reached to a number of recommendations, the most important of which are: the need for using electronic taxation systems that rely on the latest IT software and equipment, as well as changing the legislations and laws to ensure the optimal application of the proposed electronic model to be applied in the Iraqi GCT.