The role of financial inclusion in expanding the tax base

The research aims to demonstrate the impact of implementing financial inclusion of the tax base, by imposing a tax on users of digital activities represented by social media platforms (content owners) through an applied study to know the mechanism of operation of these platforms, the extent of their influence, the profit mechanism achieved from them, and analyzing the data using the Excel program. The applied results have concluded that the scope of tax registration for these activities contributes to increasing the state's tax base, as more taxes are collected from various sources and the coverage of taxable activities increases. This affects supplementing the state's general budget through its reliance on sources other than oil to support it. Budget, and this is what the government is heading towards at this stage.