ANALYSIS OF THE RELATIONSHIP BETWEEN THE EXPANSION OF THE CART ECONOMY AND THE INCREASE IN TAX REVENUE: AN APPLIED STUDY ON A SAMPLE OF EMPLOYEES WORKING IN THE GENERAL TAX AUTHORITY / BAGHDAD

Abstract

The current research aims to shed light on the impact of the gig economy that emerged after the Covid-19 crisis on tax collection, as the spread of independent workers complicates tax compliance and reduces government revenues. The challenge lies in the lack of sufficient awareness of tax obligations among these workers, which increases the likelihood of tax evasion. The research used the descriptive analytical approach in presenting the theoretical framework and presenting the results. The questionnaire was also used as a tool for collecting data, as it was distributed to a random sample of 48 employees working in the General Tax Authority in Baghdad. The SPSS program was used to analyze the results. The research concluded that there is a need to adapt current tax policies, while taking advantage of technology to develop income tracking systems and enhance compliance.