The Impact of Tax Accounting on Enhancing the Benefits of Knowledge Management (An Analytical Study in the General Authority for Taxes in Babylon/ Iraqi)

The purpose of this study is to investigate how tax accounting can improve the advantages of knowledge management at the General Authority for Taxes, Babylon branch. The study examines the relationship between information management metrics and its dimensions (acquisition, storage, sharing, application) and the ideas of tax accounting (accuracy, transparency, compliance, efficiency). The study uses an applied analytical methodology, which comprises statistical analysis utilizing descriptive and analytical techniques (correlation and regression coefficients) and a questionnaire given to Iraqi tax department staff and taxpayers. The findings highlight the significance of encouraging information sharing and application methods to enhance accuracy, transparency, and tax compliance by demonstrating a statistically significant association between tax accounting and the advantages of knowledge management. The study offers useful suggestions for creating central information bases, training initiatives, and encouraging knowledge exchange between taxpayers and tax authority staff.

Tax accounting, benefits of knowledge management (accuracy, transparency, participation, application)

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