The Impact of Electronic Government Development on Tax Payments Performance: Evidence from GCC Countries
摘要
This research explores how the development of electronic government (e-government) systems influences tax payments in Gulf Cooperation Council (GCC) countries, using unbalanced panel data from 2005 to 2019. The results indicate that more sophisticated e-government systems lessen the tax burden on businesses by demonstrating a negative and statistically significant association between e-government development and the amount of taxes paid by firms. This association was evaluated using a variety of regression models, such as pooled OLS and GLM. The findings imply that improving e-government systems can raise regional company efficiency and tax compliance.