The electronic tax payment and collection system is one of the modern systems that have been applied by many countries because this system has an active and important role in developing tax collection processes from taxpayers, increasing tax revenues and securing their quick collection, and identifying the efficiency of the procedures and activities of the tax accounting process currently being followed Prior to the tax authorities in achieving the acceptance of taxpayers and tax administration employees in the tax collection processes. We have touched in the research to a number of conclusions, the most important of which is that electronic collection according to the electronic computing system obliges all state institutions to use transparency, integrity and clarity in their work and to ensure the seriousness of information access to the work that they accomplish for the taxpayers. Communicate and activate various activities by using information technology for electronic computing