أثر تطبيق الاقرارات الالکترونية والفحص الالکتروني في تحديد الوعاء الضريبي - دراسة ميدانية

بشير عبد العظيم البنا, ناهد عبد الباسط عبد الحميد
2021 المجلة المصرية للدراسات التجارية  
This study aims to: Identify the impact of applying electronic declarations and electronic examination in determining the tax base. The study sample size amounted to 264 individuals representing the recovered and valid lists for analysis that were collected from the surveys received during the period from 11/7/2021 -25/7/2021, and the study sample included the category of faculty members, the
doi:10.21608/alat.2021.217462 fatcat:tn77fd4tkbeetoniwqclkwgpzy