Impact of Digital Procedures in Accounting and Auditing on Tax Collection Efficiency

In the past, auditors would review financial statements and other documents at the conclusion of an accounting period as part of their routine auditing activity. Nonetheless, because of the availability of real-time data and sophisticated monitoring methods in the digital age, auditors may do continuous auditing. Continuous auditing allows auditors to spot irregularities or possible hazards as they arise by continuously monitoring financial transactions. Using technology, auditors can improve internal controls, give prompt feedback, and proactively reduce risks. Thus, this study aims at examining the digital procedures accounting and auditing on tax collection efficiency. The study uses the quantitative approach through survey of 150 persons work in the field of tax inspectors of Oman Tax Authority. This study uses Smart-PLS as statistical instruments to analyses its hypotheses. The results demonstrated digital procedures accounting and auditing has a significant and positive influence on tax collection efficiency in Tax Authority in Oman. The theoretical framework of this work could be helpful to understand digital factors to growing active tax collection. For auditors, the digital era has created a world of opportunities that allow them to provide their clients with more efficiency, accuracy, and value. Through continuous auditing and data analytics, auditors can find valuable insights, minimize risks, and optimize their procedures. However, auditors need to keep up with these technical developments, update their knowledge, and keep a close eye on how the digital world is changing. The novelty of the current work lies in examining the link between auditing and digital transformation, taking into account the utilization of factors and their contribution to the enhancement of tax authorities. It also highlights the role of real-time data analysis in improving auditors' decision-making abilities. This study is particularly unique in the context of developing countries, especially in the Arabian Gulf, and specifically within Oman.