The role of Management Information Systems (MIS) in reducing tax evasion "A field study on the Tax Office in Taiz"

Abstract

The study aimed to determine the role of administrative information 
systems in reducing tax evasion at the Tax Office in Taiz. The descriptive
analytical approach was used, and the study population consisted of all 
employees in the Tax Office and its branches in Taiz, totaling (218) 
employees. A sample random of (139) individuals was selected. To achieve 
the study's objectives, data was collected through a questionnaire. The data 
was analyzed using statistical programs (IBM SPSS V.27), (SMART.PLS 3), 
(JASP), and Structural Equation Models (SEM). The study concluded several 
results, the most important of which is that there is a statistically significant 
average positive role for administrative information systems in reducing tax 
evasion. There is also a weak positive impact of physical components, 
software, databases, and networks in reducing tax evasion, while the human 
resources dimension has a moderate impact on reducing tax evasion, 
statistically significant at (0.05). The study has presented many 
recommendations, the most important of which is the need to improve 
administrative information systems in the office to be able to monitor tax 
evasion issues, as well as for the government and the Ministry of Finance to 
adopt a unified information system for all tax offices in the republic, and to 
develop and train technical staff in the Taiz Tax Office to use administrative 
information systems and deal with their various aspects.