Objective: The present research aims at examining the role of business intelligence in developing tax performance in the General Tax Authority of a developing county. Theoretical Framework: To enlighten the main concepts of this study and underpin their theoretical foundations, the business intelligence tools and applications were presented. Their characteristics, dimensions, virtues, as well as the reasons behind their implementation were also detailed. Therefore, the role of business intelligence in improving tax performance was justified, providing a solid basis for understanding the context of our investigation carried out in the taxing authority of the Iraqi capital. Method: To conduct our investigation, a questionnaire was administrated to the target respondents, i.e. 97 employees of the General Tax Authority, located in Baghdad. Following the data collection process, descriptive, then regression analyses were undertaken. Results and Discussion: The obtained findings support that business intelligence exerts a positive influence on tax performance of the general tax authority. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into the awareness of the importance of business intelligence and software applications at the workplace. Departments’ directors of the general taxing authority are invited to cooperate with the corresponding authority whose work could be better performed electronically. Decisions regarding citizens could also be taken more wisely. Originality/Value: The relevance of the present research is essentially evidenced by its main practical implications regarding the improvement of tax performance of taxing authorities of developing countries, as well as the betterment of tax services dedicated to citizens.
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