The shift from traditional cash to digital currencies has revolutionized the financial landscape, with digital dollars (e-payments) emerging as a dominant mode of financial transactions. This paper explores the advantages and challenges associated with the rise of digital payments, highlighting their impact on businesses, consumers, and financial institutions. On the one hand, digital dollars offer enhanced convenience, speed, and global accessibility, enabling seamless transactions across borders and reducing dependency on physical cash. On the other hand, challenges such as cybersecurity risks, digital divide issues, and regulatory concerns are critical considerations. This study aims to analyze the current state of digital payment systems, evaluate their potential for future growth, and offer insights into the regulatory and technological frameworks required to ensure their secure and equitable implementation.

The objective of this research is to ascertain whether the implementation of electronic tax management systems “ETMS” enhances the efficacy of banking governance applications by streamlining the processes associated with accessing tax records and performing the requisite financial analyses for taxpayers. Furthermore, it seeks to facilitate the monitoring of manipulative activities arising from the potential misuse of the discretionary authority of tax assessors, in a manner that is more efficient than traditional paper-based transactions. Additionally, the research  aims to simplify the procedures for assessing the quality of tax services and their integrity in terms of corruption. An electronic questionnaire form was distributed to 128 employees in the General Tax Authority, employees of government banks and the Integrity Commission, and then statistical analysis was conducted using the SmartPLS program to determine the stability of the questionnaire paragraphs and the saturation rate of each paragraph, in addition to descriptive analysis and hypothesis testing. The research findings indicate that there exists a substantial relationship between electronic tax management systems and the enhancement of banking governance.