The aim of this study is to develop an accounting framework that supports tax collection in Iraq. This framework includes developing a framework that includes integrating guidelines into Iraq's digital tax revenue system and identifying the key obstacles—technical, administrative, legal, and institutional—that limit the success of digitizing tax collection in Iraq. And the last Examining the current state of the tax structure in Iraq, with a particular focus on accounting practices, information systems, and digital capabilities within the General Tax Authority . To achieve the research objectives, several points were used from the first aspect to represent the transition process with employees and managers working at the General Tax Authority, identifying the strengths and weaknesses of the process from a manual to an electronic system. The second aspect represents a practical mapping of the process that could lead to the transition toward success in the Iraqi environment. The research reached a set of important results Effective digitization requires strong government support, clear legal frameworks, and collaboration between tax authorities, financial institutions, and technology providers. Investments in IT infrastructure and capacity-building programs for tax officials are critical for a smooth transition.
Anbagi et al. (Wed,) studied this question.