Title: دور منظومة الفاتورة الإلكترونية في تحسين أداء مصلحة الضرائب المصرية
Abstract:This research, using a descriptive-analytical approach, aims to study and analyze the role of the electronic invoice system in improving the performance of the Egyptian tax authority.The electronic in...This research, using a descriptive-analytical approach, aims to study and analyze the role of the electronic invoice system in improving the performance of the Egyptian tax authority.The electronic invoice system represents a radical transformation in the field of tax administration in Egypt, relying on complete digital transformation in transactions between taxpayers and the tax authority.The significance of this research lies not only in the modernity of the electronic invoice topic within the Egyptian tax system but also in its relevance to numerous comparative tax systems.As this research gains more importance because of the need for specialized studies on the electronic invoice system to provide accurate information that can contribute to its development and achievement of desired objectives.It defines the electronic invoice, distinguishing it from other documents like paper invoices and electronic receipts.The legal framework of the electronic invoice system in Egyptian law is discussed, along with its role in supporting the digital transformation of the Egyptian tax authority.The research also explores the impact of the electronic invoice system on enhancing tax collection efficiency, improving the relationship between the tax authority and taxpayers.The researcher reached several conclusions and recommended various actions based on the findings.Read More