THE USE OF ELECTRONIC TRADING IN CASH TRANSACTIONS AS A TOOL FOR SOLID CONTROL TO ACHIEVE SUSTAINABLE DEVELOPMENT | ||||
Journal of Environmental Science | ||||
Article 2, Volume 49, Issue 1, January 2020, Page 297-306 PDF (486.16 K) | ||||
Document Type: Original Article | ||||
DOI: 10.21608/jes.2020.158104 | ||||
View on SCiNiTO | ||||
Authors | ||||
Nassef G. Nassef G. Abdel* 1; Amgad H. Abdel Rahman2; Ahmed M. Abdel Aziz3; Maged M. Al-Kharbotly4 | ||||
1Tax Authority | ||||
2Faculty of Commerce, Ain Shams University | ||||
3Institute of Environmental Studies & Research, Ain Shams University | ||||
4Misr Academy, Mansoura | ||||
Abstract | ||||
The aim of this study is to identify the ability of the electronic trading system in cash transactions to promote the economy, fight corruption and combat tax evasion. The researcher used the descriptive method, and the data was collected through the interview and questionnaire. The sample consisted of (370) individuals of heads, managers and employees of public and private sector institutions in the Arab Republic of Egypt. The most important results of the study are: the existence of a significant relationship between the use of electronic payment methods in cash transactions and combating tax evasion, the integration of parallel economy in the official economy, and the fight against corruption, illicit trade (medicines, drugs) weapons, currency trading, and achieving sustainable development goals. The most important recommendations are: The legislature should establish a legal regulation regarding the use of electronic payment methods. Such regulation should contain the rights and obligations of different parties involved in electronic money. This law should be formulated in a clear manner and clarify a set of conditions and guarantees that ensure and guarantee the ability of the issuer of electronic payment methods to manage the various risks. The State should establish qualification and training programs for workers in banks and public banks to equip them with the necessary expertise to deal with problems related to the use of electronic payment methods and how to address them. | ||||
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