Electronic Collection of Public Revenue In The Light of the Corona Virus Pandemic in Jordanian Governmental Institutes
Author(s): Reem Oqab Al-Khasawneh
Abstract: This study aims at identifying electronic payment systems used in Jordan as well as their components; the study also illustrates to which extent the use of these systems contributes to the stability of revenue collection processes in the Hashemite Kingdom of Jordan; in addition, it examines the extent of the availability of internal control procedures in electronic payment systems in order to ensure their continued use and cash flow of revenues during the Covid-19 pandemic. Furthermore, the study identifies the risks arising from electronic collection and payment systems affecting revenue collection process in the light of the Covid-19. Moreover, it illustrates the challenges which affect the use of electronic payment systems. To achieve the purposes of the study, the researcher has used inductive method as well as descriptive analytical method which examines accurately the phenomenon in a field side of study. In addition, a questionnaire has been designed in order to find out the responses of study sample composed of the employees of governmental departments which used electronic payment systems; 4 questionnaires have been distributed to employees of each department; they are financial manager, director of collection department, accountants responsible for records and settlements related to electronic payment. Total of 63 questionnaires have been distributed; 55 questionnaires have been retrieved and valid for statistical analysis; statistical package for the social sciences (SPSS) has been used. The study has reached a set of results. Most importantly, using electronic payment and collection systems during the Covid-19 pandemic has contributed to the stability of revenue collection processes; in addition, availability of internal control procedures in electronic collection processes has contributed to the continued use and cash flow of revenues during the Corona virus pandemic. Moreover, the study has illustrated the most important components of electronic payment and collection systems. Furthermore, the study has concluded that there are various risks arising from electronic collection and payment processes which affect revenue collection process during the Covid-19 pandemic. And the study has illustrated the most important challenges affecting the use of electronic systems of collecting the revenues in Jordan.
Keywords: Corona Virus Pandemic, Electronic Payment Systems, Electronic Collection, Revenues. Jordan
DOI: 10.37394/23207.2022.19.74WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 19, 2022, Art. #74