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In addition, a World Bank study done in 2015 concluded that Kuwait allowing taxpayers to filetheir tax declarations (actual or new ones) over Internet using electronic services (also calledeServices) would be the best option to foster taxpayer compliance and increase domesticrevenues.However eServices can’t operate by itself. It is a front-end system that needs to becomplemented by an effective ITAS back-office system as presented the following table:
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