The Readiness of the Libyan Tax Authority to Implement Digital Systems for Enhancing the Effectiveness of Error-Handling Mechanisms (A Field Study on the Branches of the Tax Authority in West Tripoli)

Abstract

This study aimed to assess the readiness of the Libyan Tax Authority in the western region to implement digital systems and to examine its relationship with the effectiveness of error-handling mechanisms. The study adopted a descriptive analytical approach using a questionnaire distributed to a sample of tax authority employees. The findings showed that both digital readiness and the effectiveness of error-handling mechanisms were at a moderate level. The study also revealed a strong statistically significant correlation between digital readiness and the effectiveness of error handling. It recommended improving technical infrastructure, enhancing staff training, and strengthening internal control to support successful digital transformation in tax administration