The impact of cloud accounting technology on the efficiency of tax examination "A field study in the executive unit for taxes on major taxpayers in Aden Governorate"
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Abstract
The study aimed to study the impact of cloud accounting technology in its four dimensions (infrastructure, platforms, software, qualified personnel) on the efficiency of tax examination. The descriptive analytical approach was used and the subjects of the study were selected according to the comprehensive inventory method of the executive unit for taxes. The sample unit consisted of commissioners, examiners, department heads, and administration directors, numbering (15) individuals.
The Study come up with some conclusions: lack of impact of cloud accounting technology on the efficiency of the tax examination process at the Executive Unit for Taxes, due to the lack, of application in practice, as well as the exception of the fourth dimension (qualified personnel). The conclusions showed a significant impact
on the tax examination unit of the (Executive tax) office for The study, come out with some recommendations: the necessity of applying cloud accounting technology in all its dimensions because of its positive impact on the efficiency of tax examination at the executive unit for taxes, as it represents the forefront of the tax system. Working on issuing amendments to tax legislation and laws, that, require executive unit for taxes to apply modern technologies in performing its work in line with developments occurring in this field .
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cloud computing, cloud accounting technology, tax examination, Executive Unit for Taxes on major taxpayers in Aden Governorate
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