The Role of The Growth of The Digital Economy on The Components of The Tax Accounting System for Income Tax

An Analytical Study of The Opinions of a Sample of Auditors and Employees of The General Directorate of Taxation in The Kurdistan Region of Iraq

الملخص

The aim of the research is explaining the relationship between the Digital Economy and Taxation System on income tax in Iraqi Kurdistan region, in addition to explain the impact of Digital Economy on Taxation System on income tax in Iraqi Kurdistan Region through its components and to show the extent to how this system copes with digital economy. to achieve the objectives of the research a questionnaire form designed wh ich consisting of questions relating to research variables and distributed to some of auditors and workers in General Directorate of Taxation (Directors, Auditors, Estimators) in Erbil, Sulaymaniyah, Duhok. One of the most important results of this research is the Taxation System in Iraqi Kurdistan Region doesn’t contain any legal texts which exempt digital companies from the taxation process, what the system lacks is the lack of appropriate taxation procedures for digital companies. based on the results of the research the researcher recommends paid more attention to develop information and communication technology by state in the tax directorates which will lead to the developing taxation system and increasing tax revenue