The relationship between digital transformation and tax accounting in achieving sustainable development A field study in the General Commission of Taxes

 The purpose of the research is to identify the relationship and impact between the research variables represented by digital transformation as an independent variable with its dimensions (issuance of secure tax cards, unified tax procedures platform, smart business reports for tax inspection and assessment, collection and payment machine (electronic payment), electronic tax invoice, electronic tax returns, electronic operations tracking system) and the dimensions of tax assessment (tax inventory, tax estimation, tax collection) as an independent variable, and the dependent variable is sustainable development with its dimensions (economic, environmental, social). The research population at the General Authority of Taxation consists of individuals and companies subject to tax assessment. A sample of 158 accountants was taken, the questionnaire was distributed as the research instrument, and the data were analyzed using the statistical software SPSS V27 to describe and diagnose the respondents’ personal information, as well as using confirmatory factor analysis and hypothesis testing related to correlation and impact with the statistical software AMOS V.24. The most important finding was the existence of a significant correlation between the independent variables—digital transformation and tax assessment—and the dependent variable, sustainable development, as well as a significant effect relationship between those independent variables and sustainable development. The importance of the research stems from the fact that digital transformation enhances and encourages innovation in the provision of tax services, which contributes to quality of life and saves a great deal of time and effort in completing tax transactions for both the assessor and the taxpayer, using modern technology to improve revenues more accurately in order to achieve the Sustainable Development Goals