مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 9, Numéro 1, Pages 566-579
2025-06-01
Authors : Ben Chohra Saidi .
The digitalization of the tax administration is one of the most important projects set forth by the Algerian state in general, and the tax administration in particular, within the framework of the modernization of public administration. This project aims to increase tax revenues. This paper examines the reality of digital transformation in Algeria by analyzing the procedures and platforms implemented by the tax administration, their results, and their benefits, both for the tax administration and for taxpayers. The study concludes that the digital transformation of the tax administration has significantly contributed to achieving substantial tax revenues. On the one hand, it has helped reduce tax evasion through the outcomes achieved in various forms of tax audits. However, these positive results are still below the required level due to several challenges faced by the tax administration in the field of digital transformation.
Tax Administration – Digital Transformation – Tax Revenues – Tax Evasion.
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Medfouni Hynda
.
pages 254-290.
Arab Fatima Zohra
.
Mostefaoui Sofiane
.
pages 814-831.
Said Houari Amel
.
pages 257-268.