The role of the electronic payment system in reducing tax evasion

Abstract

    When we talk about the tax system of any country in the world, this leads us to talk about the technical regulation of the tax of imposing and linking and verification and collection. Whatever the accuracy and clarity of the tax legislation and whatever the efficiency of the process of verification and linking the tax, the completion of the tax attainment of the four basic rules advocated by Adam Smith of justice, flexibility, clarity and economy can only be rectified by an easy and rapid collection of taxes from the tax receivables of the taxpayers.
    Therefore, the importance of relying on sophisticated and appropriate means of collection and keeping pace with the acceleration of lifestyle on various fields, including inevitably the financial and taxation field. The system of electronic payment and tax collection is considered one of the advanced tax systems, which has been implemented by many countries of the world, as this system has an important and effective role in the development of the process of tax accounting for taxpayers and facilitating and speeding up the collection of taxes from them, in addition to the resulting increase in the amount of tax revenues.  The role of the electronic tax payment

system in reducing the efficiency and effectiveness in achieving the satisfaction of the tax administration staff during their collection process and the satisfaction of the taxpayer in paying these taxes on the other will be discussed.