Tax Accounting and Tax Evasion in Light of The Digital Orintation of Kurdistan Regional Government: A Theorotical Analyses Approach to exmine the possibility of employing the Block Chian Technology

الملخص

Kurdistan Regional Government of Iraq work program stated that government is seeking to establish an e-government, and this digital trend will enhance the efficiency and effectiveness of the services provided by the government, especially in light of the exceptional circumstances that the region is going through from economic and financial crises. The complex tax accounting procedures based on paperwork and the phenomenon of tax evasion are one of the most important files that the Kurdistan Regional Government of Iraq (KRG) works to study and find solutions that reduce the complexity of the tax accounting process and also reduce the chances of tax evasion by the taxpayers. Block Chian technology is one of the pioneering digital technologies that researchers, international companies and governments are attracting attention to, as it is one of the most important electronic inventions that will contribute to the completion of tasks and businesses better in terms of transparency, protection, speed, accuracy and cost. Therefore, the study aimed to shed light on this technique in order to clarify its concepts and its working mechanism, and then to demonstrate the possibility of using it in addressing tax accounting and tax evasion. The study found the possibility of employing Block Chian technology in the tax department is possible, but this needs to work according to an integrated strategy in order to develop the infrastructure and develop the laws and legislation that regulate the work of the tax administration in the Kurdistan Region of Iraq.