الفهرس 
ماهية وطبيعة المشروعات الصغيرة والمتوسطة في ضوء التجارب والارشادات الدوليةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Research summary in English This study aimed to study a proposed framework to achieve the efficiency and effectiveness of tax accounting in small and medium enterprises using economic indicators with conducting an applied study. The International Conference through which the concept of small and medium enterprises and their accounting framework was reviewed and the Egyptian and international experiences in tax accounting were reviewed. The second chapter aimed to study the development of methods and procedures for tax accounting in the light of contemporary economic indicators and variables through the concept of digital transformation, artificial intelligence, electronic invoice and the concept of inclusion Financial, tax governance and total quality management, while the third chapter aimed to conduct an applied study on registered small and medium-sized companies and test research hypotheses.
Through the theoretical and applied study, the researcher reached the validity of the research hypotheses represented in:
There is a statistically significant relationship between the trend towards digital transformation and the establishment of an integrated database for small projects on the one hand, and the efficiency and effectiveness of tax accounting on the other hand for these projects.
There is a statisticall significant relationship between the use of artificial intelligence methods as one of the digital transformation methods on the one hand, and the efficiency and effectiveness of tax accounting on the other hand.
There is a statistically significant relationship between the concept of financial inclusion and the efficiency and effectiveness of tax accounting.
There is a statistically significant relationship between the application of the concept of tax governance on the one hand, and the efficiency and effectiveness of tax accounting on the other.
There is a significant relationship between the application of the concept of total quality management in small and medium enterprises on the one hand, and the efficiency and effectiveness of tax accounting on the other.
The study reached the following results :
1-The application of the concept of financial inclusion as one of the modern economic concepts is of great importance in achieving the efficiency and effectiveness of tax accounting in small and medium enterprises. The application of the concept of financial inclusion, which requires the banking system to pump money into the banking market in general and small and medium enterprises in particular, which leads To support the competitive position of the banks participating in the Central Bank’s initiative in this field. The future application of the electronic invoice will create databases that will be the cornerstone of the tax accounting process by using this information from all parties dealing with these projects.
2-The necessity of paying attention to digital transformation in the Egyptian Tax Authority to achieve the efficiency and effectiveness of tax accounting.
3-The necessity of paying attention to artificial intelligence programs in the tax accounting process to achieve efficiency and effectiveness in tax accounting.
4-The necessity of paying attention to the concept of tax governance and total quality management to achieve efficiency and effectiveness in tax accounting in small and medium enterprises.
5-Supporting small and medium-sized enterprises through dealing with the banking system would include the informal economy in the overall formal economy, which is reflected in an increase in tax revenues.
6-The need to rely on examining the data of financiers through smart programs through artificial intelligence programs. With the push of people towards digital payment systems, this leads to the formalization of the informal economy, as more transactions will come out of the shadow economy due to the low cost of transactions that support them Digital technologies that can be accessed on Smartphone’s.
7-Attention to the application of the principles of tax governance derived from the principles of governance established by the International Cooperation Organization, as well as the application of the concept of quality management