The Impact of Implementing The Tax Automation System on Income And Profits An Analytical Study of Selected Emerging Countries With Special Reference To Iraq For The Period (1997-2021)

Abstract

The research aims to analyze the impact of the application of the tax automation system on income, profits, and capital gains in increasing the percentage of tax revenues from the gross domestic product of selected emerging countries that went through the experience of introducing automation into the tax system by observing and measuring the change in the proportion of these revenues and their averages before and after the application of automation according to modern methods. In modern terms, this negatively affects the high incidence of tax evasion. To achieve this, the percentage of tax revenues in the general budget of these countries was compared as a dependent variable and the percentage of tax revenues on income and profits and capital gains from total tax revenues as an independent variable. This data was taken from the International Monetary Fund and the central banks of these countries during the period (1997-2021). This data was analyzed in (Panel data Model) through the Hausman test and choosing the appropriate model for the current research through the outputs (Eviews 12). The study recommended reforming the Iraqi tax system and benefiting from the experiences of the countries that went through this experience by restructuring it from the administrative and legal aspects and combating financial and administrative corruption in the various tax institutions that contribute significantly to increasing tax revenues, and conducting more studies on the automation of other tax sectors.