The efficiency of tax collection and its impact on tax revenues: An applied study on the Algerian case

Keche, Mohammed; Benhassine, Benamer

مجلة آفاق للبحوث والدراسات
Volume 9, Numéro 1, Pages 28-46
2026-01-31

The Efficiency Of Tax Collection And Its Impact On Tax Revenues: An Applied Study On The Algerian Case

Authors : Keche Mohammed . Benhassine Benamer .

Abstract

This research aims to study and analyze the impact of tax collection efficiency, tax digitization, and tax evasion on tax revenues in Algeria, relying on a quantitative descriptive-analytical approach. The study began with a theoretical framework explaining the relationship between tax reforms and the effectiveness of tax administration. The practical aspect was supported by a field survey that included a sample of 120 individuals from administrative, academic, and professional backgrounds in the financial and tax fields. The study relied on analyzing the survey data using the SPSS program, through calculating correlation and multiple regression coefficients to estimate the impact of independent variables (collection efficiency, digitization, tax evasion) on the dependent variable (tax revenues). The results showed that collection efficiency and digitization positively and significantly affect tax revenues, while tax evasion negatively affects them to a high degree of significance. The study recommends the necessity of enhancing tax digitization, simplifying administrative procedures, and improving control mechanisms in order to increase the efficiency of the tax system and support public resources in Algeria.