التكامل الاقتصادي
Volume 13, Numéro 1, Pages 45-63
2025-03-31

Assessing The Impact Of Tax Administration Modernization On Tax Revenue Collection: An Empirical Study Of A Sample Of Tax Administrations In Batna



Authors : Slimani Saida .

Abstract

This study aimed to assess the impact of tax administration modernization on tax revenue collection. To achieve this objective, a questionnaire was employed as the primary data collection tool, distributed to a sample of 165 tax officers, representing a response rate of 91.67%. The study utilized both descriptive and analytical approaches, with the field data analyzed using the SPSS statistical software. The findings revealed a statistically significant impact of the various dimensions of tax administration modernization on tax revenue collection within the tax administrations of Batna Province. Based on these findings, the study proposed several recommendations to enhance this impact, including strengthening digital infrastructure, developing e-services tailored to taxpayers, adopting incentive-based systems to encourage tax compliance through motivational initiatives, fostering partnerships with economic sectors, and implementing comprehensive legislative reforms, among other measures. Keywords: Modernization, Establishing New Structures, Streamlining Procedures, Integration of Information and Communication Technologies, Tax Revenue Collection. JEL Classification Codes: H20, H21, H26, H83, O33, M15.

Keywords

Modernization ; Establishing New Structures ; Streamlining Procedures ; Integration of Information and Communication Technologies ; Tax Revenue Collection

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