Information Technology and its Role in Improving the Quality of Financial Control due to Corona Pandemic: the Jordanian Income Tax as A Case Study

Abstract

Purpose: This study aims to examine the impact of information technology aspects and its role in improving the quality of personal income tax financial control in Jordan due to the corona pandemic Design/ methodology/ approach: The sample of the study consists of (166) tax auditors and programmers from the Jordanian Income and Sales Tax Department, and a questionnaire is prepared and delivered to the study sample to accomplish the study's objectives. Improving the quality of financial control for the Jordanian income tax, and the results also indicate that the region is not a modified variable for the function of technical equipment and software in enhancing financial control quality. Findings: As a result of the Corona epidemic's spread on the Jordanian income tax. While the area is a modified variable to reflect the role of networks and databases in improving the quality of financial control due to the Corona pandemic's influence on Jordan's income tax, the center has the biggest impact, followed by the north and then the south. Originality: This study extends the use of data science technology, big data, and artificial intelligence, as these are required and effective tools for enhancing the quality of financial control and contribute significantly to attaining the fundamental goals of containing, stopping, and controlling the epidemic.