REVUE ALGERIENNE DE FINANCES PUBLIQUES
Volume 15, Numéro 1, Pages 13-28
2025-03-01
The Role Of E-management In Advancing Tax Collection A Case Study Of Tlemcen Province's Tax Directorate Using The Pls-sem Model
Authors : Khelassi Abdelillah . Abou-bekr Asma .
Abstract
The study aimed to examine the impact of implementing e-management on improving tax revenue in the Tax Directorate of Tlemcen province, Algeria. It employed a descriptive approach for the theoretical framework and a quantitative analysis for the practical part, using a questionnaire for data collection. E-management was assessed across several dimensions, including infrastructure, human and financial requirements, and the degree of implementation, with tax revenue improvement as the dependent variable. The relationships between the variables were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that while the implementation of e-management did not significantly influence the improvement of tax revenue, all dimensions of e-management—particularly infrastructure, human requirements, financial requirements, and the degree of implementation—had a positive effect on its adoption within the Tax Directorate of Tlemcen.
Keywords
-Management ; Tax; Tax Directorate of Tlemcen ; PLS-SEM.
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
يحياوي وليد
.
برحومة عبد الحميد
.
ص 1-20.
