The Shift Towards The Digital Economy and Its Impact on The Components of Iraq`S Tax Accounting System Is Analytically Studied in The Directorate General of Taxation

The development and progress that the world is witnessing in various sciences and fields is evidence and an indicator of human capabilities for innovation and creativity, information and communications technology is considered one of the fields in which humans have been able to innovate where technical progress has become the driving force behind the economies of various countries due to the massive information revolution they have created, so the world has become a small town that exchange information electronically at a rapid speed without any regard to geographical borders, which led to a complete change in the course of business and the economy by relying on a new technical phenomenon called the digital economy . From this standpoint, the research aims to provide an extensive study on the digital economy , the Iraqi tax accounting system with its components and the research came out with a set of conclusions, the most important of which are:_ there is a positive morale relationship between the digital economy and the components of the Iraqi tax accounting system, and based on the results of the research mechanism we recommend the need to pay attention to develop the components of the tax accounting system in a way that is compatible with developments in information technology, communications, and economic developments.