THE INFLUENCE OF ELECTRONIC TAX MANAGEMENT SYSTEMS (ETMS) ON BANKING GOVERNANCE
The objective of this research is to ascertain whether the implementation of electronic tax management systems “ETMS” enhances the efficacy of banking governance applications by streamlining the processes associated with accessing tax records and performing the requisite financial analyses for taxpayers. Furthermore, it seeks to facilitate the monitoring of manipulative activities arising from the potential misuse of the discretionary authority of tax assessors, in a manner that is more efficient than traditional paper-based transactions. Additionally, the research aims to simplify the procedures for assessing the quality of tax services and their integrity in terms of corruption. An electronic questionnaire form was distributed to 128 employees in the General Tax Authority, employees of government banks and the Integrity Commission, and then statistical analysis was conducted using the SmartPLS program to determine the stability of the questionnaire paragraphs and the saturation rate of each paragraph, in addition to descriptive analysis and hypothesis testing. The research findings indicate that there exists a substantial relationship between electronic tax management systems and the enhancement of banking governance.
