The role of digital transformation in reducing tax evasion

This study aims to highlight the role of digital transformation in the tax system in reducing tax evasion by increasing the quality of the tax examination process. It seeks to highlight the impact of digital transformation in reducing tax evasion, which contributes to serving and developing the economy. The scientific method, both descriptive and analytical, was relied upon. The sample size was chosen from a population represented by a number of employees, tax auditors, and managers at the Tax Authority in the cities of Tripoli and Benghazi using lists Using questionnaire lists, one of the most important results reached by the field study is that there is a statistically significant effect between digital transformation and the efficiency of the tax system, and reducing tax evasion on the one hand, as well as increasing the collection of tax revenues on the other hand. The study recommended the necessity of completing the digital transformation process and developing its current levels within the Tax Authority through the shift from the manual system to the electronic system, which improves the efficiency of administration and reduces the administrative burden on Staff.