The Adequacy of the Legal Rules to Ensure the Damage of the Taxpayer to the Electronic Management System

Abstract

 In light of the unlimited development that has affected the means of communication such as computer technology, internet service and other electronic means. Access to data, facts, and the transfer of science, knowledge and culture among the peoples of the whole world has become easier than before, without incurring additional costs or the trouble of traveling in order to obtain them. The state, in turn, with the aim of developing government performance in its public utilities, has adopted the introduction of modern technology in its transactions and procedures as a modern method of electronic management, given the very important advantages it achieves for the citizen and the state alike. Despite the benefits brought by the development of the state's electronic performance, there are factors and influences that may affect the performance of electronic management, which may be due to the speed, capacity and the amount of information and data stored in computers. It may also be due to the inaccuracy of state representatives working on these computers in taking the required legal action in a correct and appropriate manner, which in both cases may lead to the issuance of incorrect electronic administrative decisions, which may harm the taxpayer. Thus, it constitutes a real danger to his trade and work and may cause him moral damage.