THE IMPACT OF CLOUD ACCOUNTING APPLICATIONS ON UPGRADING THE TAX SYSTEM AN EXPLORATORY STUDY OF THE OPINIONS OF A SAMPLE OF CHARTERED ACCOUNTANTS

Abstract

The study aims to: Show the impact of cloud accounting applications in upgrading the tax system and to identify the impact of cloud accounting applications in upgrading the tax system from the point of view of chartered accountants, university professors and Income Tax Department employees in Erbil Governorate - Kurdistan Region / Iraq, to ​​contribute to the formulation of policies The tax that achieves justice between the seller and the buyer and prevents tax evasion and tax avoidance and increases and raises the tax base that leads to higher tax returns to the treasury, which leads to the recovery of the region’s economy. The study concluded with several recommendations, the most important of which are: Reconsidering the tax laws in Iraq either by amending them or enacting new laws to avoid the errors found in previous laws and using cloud accounting as a more widespread and easy method the use as well as the use of cloud accounting as a tool to prevent tax evasion