Abstract
The research aims to discuss the concept of information and communication network technology,describe the computer information systems used in the work of the General Commission of Taxes (GCT) and shedlight on the benefits that accrue to tax administration departments as a result of using information andcommunication network technology. The research used a questionnaire to collect the relevant data. Thequestionnaire was distributed to a sample containing (70) officials who work in the departments of the GCT. Thefive-point Likert scale was used in order to measure, analyze and interpret the opinions of the research sample. Theresearch also used a number of statistical measures and methods to analyze and interpret the collected data. Theresearch reached important results that there was a strong positive correlation between the main two variablesInformation and communication network technology and tax work. Moreover, the research reached another resultthat indicated the rejection of the null hypothesis and acceptance of the alternative hypothesis that there is an effectof the two main variables. The research concluded a number of conclusions, the most important of which are,Information and communication network technology provides a wide scope to benefit from the applications of thistechnology in strengthening the tax accounting process with taxpayers and obtaining information about them bylinking tax departments with an information network with internal and external parties that can cooperate with themto obtain various information through electronic exchange of data that it supports the occurrence of financialoperations carried out by the taxpayers. This is the most important step of the tax accounting process. The researchreached a set of recommendations, the most important of which is, The need for the tax administration to adoptmodern technological means and methods based on the information and communication network technology whenconducting the tax accounting process with the taxpayers to ensure the speed of completion and accuracy of taxaccounting and raising the efficiency of tax work.
