رقمنة الإدارة الضريبي في الجزائر -دراسة حالة مديرية الضرائب لولاية المدية

Abstract

Through this study, we aim to identify the digitization of tax administration, its importance, and the extent of its impact on tax performance, by raising the level of services provided by the tax administration on the one hand, and achieving voluntary compliance for taxpayers as well, thus reducing the phenomena of tax evasion and fraud and raising the rate of tax collection. Considering that taxes are the most important financial resources for the public treasury, this is based on a system a digitized tax system that keeps pace with information technologies and contributes to effectiveness and achieving set goals. In the applied aspect, we relied on studying a sample of employees of the Tax Directorate in the Médéa. We follow the analytical approach in collecting data and data related to the topic, using a form Questionnaire. At the end of the study, we concluded that the digitization of tax administration effectively contributes to raising the level of tax administration tax performance.