دور استخدام الاعمال الالكترونية في إعداد الميزانية العمومية للشركات للحد من التهرب الضريبي

Abstract

The research aims to analyze the role of the use of electronic business in the balance sheet of companies to reduce tax evasion, through a comparative analytical study of a number of airline companies in the Kurdistan Region - Iraq. The research problem is to determine the nature of the relationship and influence between the independent research variables, which are electronic business in the balance sheet, and the dependent variable, which is tax evasion. A hypothetical plan was designed for the research, and four hypotheses emerged from it. In order to verify the validity of the hypotheses, they were subjected to a set of statistical tests. The research followed a comparative analytical approach, as the research variables and their dimensions were described, as well as the research community represented by airline companies in the Kurdistan Region - Iraq. The research reached a set of conclusions, the most important of which is: There is a significant effect of electronic planning in preparing the companies’ balance sheet in reducing the submission of an incorrect balance sheet and reducing the submission of false statements. There is also a significant effect of electronic control on the preparation of companies’ balance sheets in reducing the submission of an incorrect balance sheet and reducing the submission of false statements. The research recommends the need to use the electronic system in submitting the balance sheet by companies as well as in government institutions specialized in tax collection in order to increase control over companies and reduce tax evasion, and to shift from traditional paperwork to accurate and smooth information systems using electronic business, the purpose of which is to speed up Working and performing it with high accuracy, transparency, increasing mutual trust between the two parties, investing in the strong relationship between electronic business in the balance sheet and reducing tax evasion and directing this relationship towards introducing modern methods to strengthen the tax system in the various departments within specialized government institutions.
Keywords: electronic business, balance sheet, airlines and tax evasion.