Effect Computerization The tax system on internal control evaluation ( A field study on the Federal Tax Office - Sudan)

The study examined the impact of computerization The tax system on internal control evaluation The problem of the study was to transform the tax system from traditional to electronic, which is one of the mechanisms that can reduce the risk of corruption, especially that which results from the complexity of procedures, wasting the taxpayer’s time, and the use of mediation and favoritism in meeting the needs of taxpayers, in light of the large and rapid developments in technology that resulted in this. Increasing attention and focus on customer service. The system’s management always resorts to evaluating internal control to identify the risks it faces in order to avoid them . The study aimed to identify tax computerization and explain its impact on the tax system, identify the internal control system and explain its impact onelectronic systems and procedures for protecting electronic systems. And to identify tax governance and the possibility of activating it in the Sudanese tax system.