مجلة التمويل والاستثمار والتنمية المستدامة
Volume 10, Numéro 1, Pages 26-46
2025-06-05

Analysis Of The Strategy Of Modernizing Tax Services Offerings In Algeria: Approach Using The Quality Process And Survey To Evaluate The Opinion Of Taxpayers Of The Tax Center « Cdi » Of Bejaia



Authors : Assoul Naoual . Amri Khira .

Abstract

This article evaluates the strategy of modernizing tax services offerings in Algeria and discusses the prospects of adopting the quality approach within tax structures (DGE, CDI, CPI) at the national and local level. At the local level, we analyze the compliance of the tax center of Bejaia with the quality of service standard in terms of reception and handling of taxpayers' requests and then we evaluate the opinion of 45 taxpayers (transversal approach) with regard to the quality of the JIBAYATIC digital service offering. We develop a global and quantitative methodological approach by examining action measures, programs and modernization projects by addressing the perspectives and achievement reports and evaluate, through the survey method, the opinion of taxpayers of the tax center of Bejaia CDI. The results showed a development in the quality of the service offering through traditional channels, notably the access to the tax services, the reception and support of taxpayers, compliance with deadlines and listening granted to taxpayers. In terms of the quality of numeric service offering, the digitalization process is clearly progressing following the launch of the Jibaya'tic system in more than 92 CDI and CPI. Furthermore, the results of the survey showed that the tax structures of the wilaya of Bejaia recorded a clear improvement in the quality of the service offered thanks to respect for professional ethics and the introduction of the Jibaya’tic system which promoted traceability, transparency, monitoring of tax movements and therefore efficiency in the collections of tax resources.

Keywords

Modernization ; Tax service, ; Jibaya’tic ; Algeria

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