The Role of Digital Transformation of Accounting Systems in Reducing Tax Evasion: a Field Study at Tripoli Tax Authority

Abstract

The study aimed to identify the role of digital transformation of accounting systems in reducing tax evasion: a field study at the Tripoli tax authority. To achieve this goal, the study adopted a descriptive- analytical approach, using a validated questionnaire based on standardized scale, which was distributed to a sample of employees at the tax Authority in Tripoli, (50) questionnaires were distributed, of which (44) were returned, representing a response rate of 88%. The Statistical Package for the Social Sciences (SPSS) was to analyze the study data. Results showed that there is statistically significant effect of the digital transformation of accounting systems on improving the quality of tax returns, there is statistically significant effect of digitalizing accounting systems on enhancing the quality of tax compliance .in light of these findings, the study recommended improving internet infrastructure to facilitate digital transformation and enacting legislation mandating taxpayers to digitalize their accounting systems.