تأثير التحول الرقمي والإفصاح الإلكتروني على الحد من ممارسات التخطيط الضريبي في المملكة العربية السعودية

Abstract

The tax system in the Kingdom of Saudi Arabia has undergone a significant digital transformation, particularly with the implementation of e-invoicing and the expansion of electronic disclosure platforms. These developments have created a growing need to examine their impact on reducing tax planning practices, which represent a major challenge for tax authorities. This study aimed to assess the influence of digital transformation and electronic disclosure on limiting tax planning behaviors, using a descriptive–analytical methodology and a survey administered to a sample of 200 participants working in tax-related fields. The findings indicated that digital transformation contributed to improving the quality of financial data and reducing errors, while electronic disclosure enhanced transparency and helped minimize undesirable tax planning practices. Results further showed that the integration of digital transformation and electronic disclosure had a stronger effect on reducing tax planning compared to the impact of each variable independently. Based on these findings, the study recommends expanding the use of digital systems, strengthening disclosure platforms, and enhancing audit and verification capabilities to improve overall tax compliance in the Kingdom of Saudi Arabia.