Digitization of Fiscal Management as a Mechanism for Activating Fiscal Investigation and Diagnosis of Fiscal Danger

Abstract

Digitization is one of the most important recent transformations that cannot be ignored, especially in view of the wave of major developments that it has created at the level of departments in general and fiscal management in particular. This study aims to learn about the role of the digitization of fiscal administration in activating the fiscal investigation as a mechanism for diagnosing fiscal danger within the framework of the modernization of fiscal administration. Through this study, we have addressed various theoretical aspects of the study's variables. (digitization of fiscal administration, fiscal investigation, fiscal danger) As well as assessing the process of forensic investigation into the diagnosis of forbidden hazards before and after digitization of the tax centre in Gulf as a model The study came up with a series of results, the most important of which was that the fiscal administration digitized its systems through the adoption of electronic information systems embodied in your pocket systems and your contribution. The digitization of fiscal management facilitated the fiscal investigation process by streamlining the process of obtaining information