Le Manager
Volume 11, Numéro 2, Pages 254-290
2024-12-31
Digital Transformation In Tax Administration: Evaluating The Impact Of Sap Implementation On Revenue Collection And Tax Evasion At The Tax Centre Oum El Bouaghi (comparative Study 2014-2023)
Authors : Medfouni Hynda .
Abstract
The present study will attempt to analyze the transformative results brought about by the SAP implementation on revenue collection and tax evasion at the Tax Centre Oum El Bouaghi as an illustration of dramatic change that digital transformation has had on tax administration. In this regard, the objectives would be to assess the impact on revenue collected, to assess how effectively the SAP system works in terms of reducing tax evasion, and to compare the performance of SAP with the previous SIREC + SGF system concerning completeness and effectiveness. The results showed that, compared to the amount collected earlier, it nearly doubled after the implementation of SAP, which points to the strength of SAP in data management and process automation. However, the study again notes that amounts not collected noticeably increased, thus showing that while reinforcing certain specific administrative functions, the impact of SAP on reduction of tax evasion is complex, multi-factorial in nature, with influence due to both enforcement strategies and compliance behavior of taxpayers. The study underlines the need for continuous adaptation and integration of digital tools in the administration of taxes if developing countries are to gain the full benefits of technology while facing the challenges brought forth in tax evasion.
Keywords
Tax Administration, Digital Transformation, SAP, Revenue, Tax Evasion.
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