Cover
Volume 7, Issue 3 (2026)

Published: September 25, 2026

Pages: 185-196

Research Article

The impact of the modern electronic environment on the development of business ethics: Applied research in the General Tax Authority

Marwa M. Ismail 1 Taghreed A. Mohammed Ali 1
1College of Business Economics, Al-Nahrain University, Baghdad, Iraq
History
  • Received: November 12, 2025
  • Revised: March 28, 2026
  • Accepted: May 4, 2026
  • Available Online: September 25, 2026
DOI

https://doi.org/10.56967/ejfb2026763

Abstract

The technological revolution and the rapid developments we are witnessing today, despite the numerous they provide, are accompanied by a wide range of ethical challenges that must be carefully considered within contemporary organizations-particularly the tax sector, which represents a key pillar of the national economy, Accordingly, this study sought to the examine impact of the electronic environment on business ethics. A descriptive-analytical methodology was employed to describe the status of the variables and analyze the statistical procedures. The research, aimed to assess the current electronic environment within the General Authority and to evaluate the extent to which business ethics are influenced by modern technologies. To achieve this, the researcher selected a sample of (40) participants from the General Tax Authority, including general directors, departments directors, and heads of divisions and branches, in order to test the study’s hypothesis, which posits the existence of a statistically significant relationship between the electronic environment and business ethics at the level of (individuals, activities, leadership). The importance from the study stems from the growing significance of modern technologies and their implications of business ethics, the findings revealed a statistically significant impact of the electronic environment on business ethics, the study also presented several the most prominent of which is to need to enhance public awareness regarding business ethics, and to ensure the fair distribution and equitable use of electronic technologies in order mitigate their negative effects.

Keywords

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