Role of electronic services in improving the performance of valueadded tax (the case of taxation administration in Ilam province)

This study aims at investigating the role of electronic devices in improvingthe performance of value-added tax. To do this, four main questions and onesecondary question are devised. It is an applied study that uses a descriptivesurvey as its method. The population of the study consists of all tax officeagents and tax-payers in added-value department of taxation administration inIlam province. Using Cochran's formula, 127 tax office agents and 305 taxpayerswere selected. A questionnaire was used as the tool for data collection.A total of 432 properly completed questionnaires were gathered and analyzedusing SPSS. The relations between the variables were investigated throughregression analysis and the results showed that electronic services have aneffect on improving the performance of value-added tax.

Keywords:

electronic devices , tax , value-added tax