The Influence of Digital Auditing on Enhancing Tax Compliance: Accountants and Auditors’ Perspectives

Abstract

Taxes represent an essential part of financial policy. Each individual undertakes paying taxes in accordance with the rules and laws in force. Studies reveal that taxes are considered important tools of financial policy. The importance of taxes is not limited to the financial role only, but it involves commercial, political, and social objectives in light of the concept of modern state. At the forefront of such objectives is to achieve commercial and social balance. Paying taxes accelerates the development process, manages income redistribution, addresses the commercial cycles, and stimulates savings and investments through achieving tax compliance. Hence, taxes represent a key source of general incomes that help the state cover general expenditures and achieve commercial and social development. Compliance with tax laws is an essential pillar of ensuring sustainability of incomes. Moreover, taxes play a pivotal role on the commercial, social, and political levels in all countries through tax policies that aim to achieve various aims, such as increasing state incomes, achieving commercial stability, and enhancing growth
Digital auditing is considered an outcome of adopting the digital technology in the field of auditing. It significantly contributes to enhancing all activities by enhancing auditing quality and reducing costs using data analysis, data mining, and cloud computing. evasion. administrative corruption, and enhances tax incomes