REVUE ALGERIENNE DE FINANCES PUBLIQUES
Volume 15, Numéro 2, Pages 13-29
2025-12-25

Challenges And Opportunities In The Digitalization Of Tax Administration: A Comparative Review Of Selected International Experiences With A Focus On Algeria



Authors : Chebab Sihem .

Abstract

This study examines the challenges and opportunities of tax administration digitalization in Algeria through a comparative review of experiences in Estonia, Korea, Rwanda and others. We combine literature review, time series data (2016–2024) and difference in differences models to test whether digital maturity and adoption affect tax to GDP ratios, controlling for readiness and enforcement. Results show Estonia’s near universal e tax system yields a stable 21 % tax to GDP ratio; Korea’s digital reforms raise its ratio but gains taper after 2022; Rwanda’s gains erode without supportive infrastructure. Algeria’s non oil revenue ratio drops from 18.95 % in 2021 to 16.21 % in 2022 before recovering slightly. Regression estimates suggest that digital readiness has a stronger positive association with revenue mobilisation than digital maturity alone, underscoring the need for phased mandates, secure digital identities and taxpayer training. The paper offers a sequenced roadmap and policy recommendations for Algeria and encourages future research on adoption cost metrics across sectors and administrative levels globally.

Keywords

digital tax administration ; e-invoicing ; tax compliance ; Algeria ; comparative analysis

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