المجلة الجزائرية للأمن الإنساني
Volume 10, Numéro 2, Pages 546-567
2025-06-03
Measuring The Impact Of Creating New Tax Structures On The Tax Collection Efficiency In Tax Administrations In Eastern Algeria: A Field Study
Authors : Slimani Saida . Bouchemla Zoheir .
Abstract
This study aimed to assess the impact of introducing new tax structures on the tax collection efficiency in tax administrations across Eastern Algeria. To achieve this objective, the descriptive-analytical approach was adopted, utilizing a questionnaire as the primary data collection tool. The questionnaire was distributed to a sample of 248 tax officers, with a response rate of 97.25%. The findings indicate the presence of statistically significant indicators supporting the establishment of new tax structures in the region. Furthermore, the results reveal a statistically significant positive relationship between the introduction of new tax structures and tax collection efficiency in Eastern Algerian provinces. Additionally, the study confirms a statistically significant positive effect of these new tax structures on overall tax revenue collection in the region. Based on these findings, it is recommended that tax authorities enhance structural reforms, provide continuous training for tax officers, integrate advanced digital technologies into tax administration, and periodically assess policy effectiveness to optimize tax collection. Strengthening compliance measures is also essential to ensure sustainable revenue growth and minimize tax evasion risks.
Keywords
New tax structures ; Tax collection ; Efficiency ; Eastern Algeria
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