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Abstract

The study aims to show the financial impact of the imposition of the digital tax on the profits of electronic companies in increasing the general revenues of the state and to identify the obstacles that tax authorities may face during its imposition. The study methodology relies on the inductive approach in observing the research problem represented by the weak contribution of traditional tax revenues in supporting general revenues, as well as the deductive approach to clarify the nature of the relationship between the independent and dependent study variables according to theoretical and applied frameworks. For this purpose, we designed a questionnaire of two axes distributed to a purposive sample of 71 managers and estimators working in the General Tax Authority. The results of the hypotheses were tested according to the statistical program (SPSS). The value of the research is represented in what was reached regarding the existence of a positive direct relationship between imposing a tax on the profits of electronic companies and increasing revenues, which confirms the critical role of the imposition of digital tax. The key recommendation of the study is the confirmation of the necessity of the Iraqi Ministry of Finance to form a new department whose job is to track digital businesses and open tax files for them, which contributes enormously to enhancing tax collection and achieving the state’s development goals.

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