مجلة إضافات إقتصادية
Volume 9, Numéro 1, Pages 657-676
2025-03-30

Measuring The Impact Of Digitalization On Modernization In Tax Administration: A Field Study Of A Sample Of Tax Administrations In The Wilaya Of Constantine

Authors : Slimani Saida .

Abstract

This study investigated the impact of digitalization on modernization within tax administration systems, employing a structured questionnaire distributed to a sample of 120 tax agents, achieving a 93.75% response rate. The results revealed a statistically significant relationship between digitalization and modernization, with digitalization shown to have a notable impact on modernization in the tax administrations of the Wilaya of Constantine. the study proposed practical recommendations, including enhancing digital infrastructure, reorganizing administrative processes, developing employee skills, fostering a culture of adaptability, and aligning with digital transformation trends to further strengthen this relationship. Keywords: Digitalization.; Modernization.; Tax Administration.; Constantine. Jel Classification Codes: H83, O33, O38, M15.

Keywords

Digitalization ; Modernization ; Tax Administration ; Constantine