مجلة دراسات جبائية
Volume 14, Numéro 2, Pages 08-24
2025-12-25
Enhancing The Effectiveness Of The Algerian Tax System Using Artificial Intelligence: An Innovative Supervisory Model To Combat Tax Evasion
Authors : Abdi Zakaria .
Abstract
This study aims to explore the use of artificial intelligence in the Algerian tax system to enhance monitoring of tax evasion and improve revenue collection efficiency. The research analyzes the current tax evasion landscape, reviews international experiences, and proposes an intelligent supervisory model integrating a unified tax database, an AI engine for risk analysis, and a smart dashboard for resource allocation. Results indicate that the model improves detection accuracy, optimizes risk classification, and reduces human error, thereby increasing compliance and government revenues, while highlighting the need for legal reforms and robust digital infrastructure to ensure successful implementation.
Keywords
Artificial Intelligence ; Tax Evasion ; Revenue Collection ; Smart Tax System ; Algeria
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
