مجلة دراسات جبائية
Volume 13, Numéro 1, Pages 07-21
2024-07-15
The Impact Of The Digital Transformation Of The Tax Administration In Algeria On The Taxpayer’s Tax Compliance (jibaya'tic Portal Model)
Authors : Dahmoune Fatima . Karmi Malika .
Abstract
This study aims to shed light on the impact of the digital transformation of the tax administration in Algeria on taxpayers' tax compliance by studying a sample of users of the “jibaya'tic” Portal in Algeria. The research questions were addressed using document analysis and survey questionnaire methodologies. This study found a positive relationship between the electronic declaration system and taxpayers' tax compliance. Frequent interruptions to service and the lack of features like online payment hinder the portals' effectiveness. Consulting with professionals and incorporating their feedback would be beneficial to address these issues.
Keywords
digital transformation ; digitization of tax administration ; electronic declaration portal ; tax compliance
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