{"id":"https://openalex.org/W7218812868","doi":"https://doi.org/10.31272/ijes.v24i\u062e\u0627\u0635.1558","title":"Digital Transformation Mechanisms in the Iraqi Tax Authority and the Challenges Facing Them","display_name":"Digital Transformation Mechanisms in the Iraqi Tax Authority and the Challenges Facing Them","publication_year":2026,"publication_date":"2026-07-07","ids":{"openalex":"https://openalex.org/W7218812868","doi":"https://doi.org/10.31272/ijes.v24i\u062e\u0627\u0635.1558"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.ecournal.uomustansiriyah.edu.iq:article/1558","doi":"https://doi.org/10.31272/ijes.v24i\u062e\u0627\u0635.1558","is_oa":true,"landing_page_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/view/1558","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1558/1197","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31272/ijes.v24i\u062e\u0627\u0635","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1558/1197","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156489679","display_name":"Ibrahim Abdullah Mohamed Ibrahim","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0645\u062d\u0645\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156626641","display_name":"\u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0639\u0644\u0649 \u0645\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \u0639\u0644\u0649 \u0645\u062d\u0645\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5032183126","display_name":"Mohamed Mahmoud Ali Mohamed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohamed Mahmoud ali mohamed","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.69899846,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.36079999804496765,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.36079999804496765,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.3393999934196472,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.1193000003695488,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.8550000190734863},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8510000109672546},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6169999837875366},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.7960000038146973},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.5559999942779541},{"id":"https://openalex.org/keywords/electronic-documents","display_name":"electronic documents","score":0.8610000014305115},{"id":"https://openalex.org/keywords/digital-tax-services","display_name":"digital tax services","score":0.843999981880188},{"id":"https://openalex.org/keywords/tax-collection","display_name":"tax collection","score":0.7839999794960022},{"id":"https://openalex.org/keywords/tax-transparency","display_name":"tax transparency","score":0.5989999771118164},{"id":"https://openalex.org/keywords/tax-capacity-building","display_name":"tax capacity building","score":0.5419999957084656},{"id":"https://openalex.org/keywords/technology-infrastructure","display_name":"technological infrastructure","score":0.49900001287460327}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5608000159263611},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.4075999855995178},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3686000108718872},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.35339999198913574},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.3352000117301941},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3167000114917755},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.29739999771118164},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.274399995803833},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.27390000224113464},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.27070000767707825},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.26429998874664307},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.257999986410141},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.2531000077724457},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.25270000100135803}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.ecournal.uomustansiriyah.edu.iq:article/1558","doi":"https://doi.org/10.31272/ijes.v24i\u062e\u0627\u0635.1558","is_oa":true,"landing_page_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/view/1558","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1558/1197","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31272/ijes.v24i\u062e\u0627\u0635","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"}],"best_oa_location":{"id":"pmh:oai:ojs2.ecournal.uomustansiriyah.edu.iq:article/1558","doi":"https://doi.org/10.31272/ijes.v24i\u062e\u0627\u0635.1558","is_oa":true,"landing_page_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/view/1558","pdf_url":"https://ecournal.uomustansiriyah.edu.iq/index.php/ecournal/article/download/1558/1197","source":{"id":"https://openalex.org/S4210222878","display_name":"Iraqi Journal of Economic Sciences","issn_l":"1812-8742","issn":["1812-8742","2791-092X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.31272/ijes.v24i\u062e\u0627\u0635","raw_type":"\u0645\u0624\u0644\u064e\u0651\u0641 \u0645\u062d\u0643\u064e\u0651\u0645"},"sustainable_development_goals":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218812868.pdf","grobid_xml":"https://content.openalex.org/works/W7218812868.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7218337699","https://openalex.org/W7220303530","https://openalex.org/W7217187049","https://openalex.org/W7220177522","https://openalex.org/W7119520081","https://openalex.org/W7213303819","https://openalex.org/W4390170410","https://openalex.org/W4402113643","https://openalex.org/W4414035334","https://openalex.org/W7166863861"],"abstract_inverted_index":{"\u0623\u0638\u0647\u0631":[0],"\u0627\u0644\u062a\u0637\u0648\u0631":[1],"\u0627\u0644\u062c\u062f\u064a\u062f":[2],"\u0641\u064a":[3,13,83,95,101,155],"\u0627\u0644\u0639\u0627\u0644\u0645":[4],"\u0627\u0644\u0631\u0642\u0645\u064a":[5,135],"\u0627\u0644\u062d\u062f\u064a\u062b":[6],"\u062a\u062d\u062f\u064a\u0627\u062a\u064d":[7],"\u0644\u0644\u0625\u062f\u0627\u0631\u064a\u0627\u062a":[8,23],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629":[9,24,47,104,119,142],"\u0628\u0634\u0623\u0646":[10],"\u0637\u0631\u064a\u0642\u062a\u0647\u0627":[11],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629":[12],"\u0627\u0644\u062a\u0639\u0627\u0645\u0644":[14],"\u0645\u0639":[15,18],"\u062f\u0627\u0641\u0639\u064a":[16,28],"\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c":[17],"\u0623\u0646\u0651\u0647":[19],"\u064a\u0648\u0641\u0631":[20],"\u0641\u0631\u0635\u0627\u064b":[21],"\u062c\u062f\u064a\u062f\u0629":[22,52],"\u0644\u062a\u062d\u0635\u064a\u0644":[25],"\u0627\u0644\u0636\u0631\u0627\u0626\u0628":[26,29,54],"\u0648\u064a\u062f\u0639\u0645":[27],"\u0648\u064a\u0639\u0632\u0632":[30],"\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644":[31],"\u0639\u0628\u0631":[32],"\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a":[33],"\u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a":[34],"\u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c":[35],"\u0645\u0646":[36,48,53,55,60,88],"\u062e\u0644\u0627\u0644":[37],"\u0627\u0644\u0625\u0635\u0644\u0627\u062d":[38],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a":[39],"\u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644":[40],"\u0627\u0644\u0642\u0627\u0626\u0645":[41],"\u0639\u0644\u0649":[42,80],"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627\u060c":[43],"\u0641\u064a\u0645\u0627":[44,109],"\u064a\u062a\u0639\u0644\u0642":[45,110],"\u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[46],"\u062c\u0647\u0629":[49,56],"\u0648\u0641\u0631\u0636":[50],"\u0623\u0646\u0648\u0627\u0639":[51],"\u0623\u062e\u0631\u0649.":[57],"\u0648\u064a\u0646\u0637\u0644\u0642":[58],"\u0627\u0644\u0628\u062d\u062b":[59],"\u0625\u0634\u0643\u0627\u0644\u064a\u0629":[61],"\u0631\u0626\u064a\u0633\u064a\u0629":[62],"\u0645\u0641\u0627\u062f\u0647\u0627":[63],"\u0645\u062f\u0649":[64],"\u0643\u0641\u0627\u064a\u0629":[65],"\u0627\u0644\u0625\u0637\u0627\u0631":[66],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a":[67],"\u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a":[68],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a":[69,94],"\u0627\u0644\u062d\u0627\u0644\u064a":[70],"\u0644\u0645\u0648\u0627\u0643\u0628\u0629":[71],"\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[72],"\u0627\u0644\u062a\u062d\u0648\u0644":[73],"\u0625\u0644\u0649":[74,144],"\u0625\u062f\u0627\u0631\u0629":[75,157],"\u0636\u0631\u064a\u0628\u064a\u0629":[76,158],"\u0631\u0642\u0645\u064a\u0629":[77],"\u0641\u0639\u0651\u0627\u0644\u0629\u060c":[78],"\u0642\u0627\u062f\u0631\u0629":[79],"\u062a\u062d\u0642\u064a\u0642":[81,156],"\u0627\u0644\u0643\u0641\u0627\u0621\u0629":[82],"\u0627\u0644\u062a\u062d\u0635\u064a\u0644":[84],"\u0648\u062a\u0639\u0632\u064a\u0632":[85],"\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c":[86],"\u0648\u0627\u0644\u062d\u062f":[87],"\u0627\u0644\u062a\u0647\u0631\u0628":[89],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c":[90,136],"\u0625\u0630":[91],"\u0623\u0646\u0651":[92],"\u0627\u0644\u062a\u0634\u0631\u064a\u0639":[93],"\u0637\u0648\u0631":[96],"\u0627\u0644\u062a\u0642\u062f\u0645":[97],"\u0648\u0645\u0648\u0627\u0643\u0628\u0629":[98],"\u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a":[99,127],"\u0627\u0644\u062d\u0627\u0635\u0644\u0629":[100],"\u0631\u0642\u0645\u0646\u0629":[102],"\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a":[103],"\u0644\u063a\u0631\u0636":[105],"\u0627\u0633\u062a\u064a\u0639\u0627\u0628":[106],"\u0645\u062a\u0637\u0644\u0628\u0627\u062a\u0647\u0627":[107],"\u0644\u0627\u0633\u064a\u0645\u0627":[108],"\u0628\u062d\u062c\u064a\u0629":[111],"\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a":[112],"\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c":[113],"\u0648\u062d\u0645\u0627\u064a\u0629":[114],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[115],"\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c":[116],"\u0648\u062a\u0646\u0638\u064a\u0645":[117],"\u0627\u0644\u062e\u062f\u0645\u0627\u062a":[118],"\u0627\u0644\u0631\u0642\u0645\u064a\u0629":[120],"\u0645\u0627":[121],"\u064a\u0633\u062a\u062f\u0639\u064a":[122],"\u0633\u0646":[123],"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a":[124],"\u0627\u0644\u062a\u064a":[125],"\u062a\u0648\u0627\u0643\u0628":[126],"\u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c":[128],"\u0648\u0636\u0631\u0648\u0631\u0629":[129],"\u062a\u0628\u0646\u064a":[130],"\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[131],"\u0648\u0637\u0646\u064a\u0629":[132],"\u0645\u062a\u0643\u0627\u0645\u0644\u0629":[133],"\u0644\u0644\u062a\u062d\u0648\u0644":[134],"\u0648\u0625\u0635\u062f\u0627\u0631":[137],"\u062a\u0634\u0631\u064a\u0639":[138],"\u062e\u0627\u0635":[139],"\u064a\u0646\u0638\u0645":[140],"\u0627\u0644\u0625\u062f\u0627\u0631\u0629":[141],"\u0627\u0644\u0631\u0642\u0645\u064a\u0629\u060c":[143],"\u062c\u0627\u0646\u0628":[145],"\u062a\u0637\u0648\u064a\u0631":[146],"\u0627\u0644\u0628\u0646\u064a\u0629":[147],"\u0627\u0644\u062a\u062d\u062a\u064a\u0629":[148],"\u0627\u0644\u062a\u0642\u0646\u064a\u0629":[149],"\u0648\u0628\u0646\u0627\u0621":[150],"\u0627\u0644\u0642\u062f\u0631\u0627\u062a":[151],"\u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c":[152],"\u0628\u0645\u0627":[153],"\u064a\u0633\u0647\u0645":[154],"\u0639\u0635\u0631\u064a\u0629":[159],"\u062a\u062a\u0633\u0645":[160],"\u0628\u0627\u0644\u0643\u0641\u0627\u0621\u0629":[161],"\u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629":[162],"\u0648\u0627\u0644\u064a\u0642\u064a\u0646":[163],"\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.":[164]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-10-04T00:00:00"}