The Role of Using Electronic Invoices in Reduce Tax Evasion Practices "An Empirical Study" | ||
| مجلة الإبـداع المحاسبي | ||
| Volume 2, Issue 5, June 2025, Pages 361-405 PDF (1.89 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mbs.2025.436910 | ||
| Author | ||
| Christina Louis Gouda* | ||
| Demonstrator in Faculty of Business Administration Accounting department University of Hertfordshire | ||
| Abstract | ||
| The present study aimed to highlight the pivotal role of electronic invoicing in reducing tax evasion practices, particularly in light of the ongoing digital transformation of Egypt’s tax system. To achieve this objective, an applied empirical approach was adopted, targeting a random sample of 250 individuals representing four key professional groups: auditors, audit managers, accountants, and tax officers. The collected data were analyzed using the SPSS statistical software, and the results revealed statistically significant differences regarding the nature and determinants of electronic invoicing under the digital transformation framework. Furthermore, the findings indicated a statistically significant impact of electronic invoice adoption on limiting tax evasion practices. Additionally, the researcher developed a practical guide applied across four tax offices during the period from 2020 to 2024. The findings showed a notable increase in actual tax revenues compared to the targeted revenues in the selected tax offices. This improvement was attributed to the implementation of the electronic invoicing system, intensified awareness campaigns aimed at taxpayers, the enforcement of strict penalties against violators, and various measures taken by the state to support digitalization and facilitate taxpayers' compliance in paying due taxes. Based on these findings, the researcher recommends the continued development and expansion of the electronic invoicing system to cover all economic activities. Moreover, it is essential to strengthen the digital infrastructure and enhance the capacity of human resources within the Egyptian Tax Authority to promote transparency, ensure tax equity, and reduce opportunities for tax evasion in the future. | ||
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