Basima Abood Majeed & Sahar Khaleel Ismail
The research focused on studying the impact of information technology in raising the efficiency of tax collection by reducing tax evasion and tax avoidance. A questionnaire was used and distributed to the study sample of (70) tax auditors in the branches General Commission of Tax. My work is analytical for the opinions of a sample of senior and middle-ranking departments of the General Tax Authority branches, and the independent variable represents information technology in the following dimensions. (hardware, software, human resources, databases and communication networks) and the adopted variable is raising the efficiency of tax collection with its dimensions (tax evasion and tax avoidance), The results of the research show that all dimensions of information technology variables have a statistically significant effect on the efficiency of tax collection by reducing tax evasion and tax avoidance. The program (Amos V.23) was used to test the hypotheses, and in light of the conclusions, the research presented a number of recommendations, the most important of which was replacing the traditional means of payment and payment by electronic means, expanding dealing with the electronic declaration system, and urging tax administrations to increase interest in electronic procedures because of their importance in raising the efficiency of tax collection.