مجلة المنهل الاقتصادي
Volume 9, Numéro 1, Pages 565-590
2026-05-25

Assessing The Readiness Of The Tax Administration In Algeria For Digital Transformation And Its Impact On Its Effectiveness -el Eulma Tax Center As A Model-



Authors : Belhouane Zakarya . Achouri Naim .

Abstract

This study assesses the readiness of the Algerian tax administration for digital transformation and its impact on the effectiveness of this process. The research is based on a field investigation conducted at the Neighborhood Tax Center in El Eulma. A descriptive-analytical methodology was adopted, using 40 questionnaires analyzed through SPSS and a field interview with the center’s director. The findings indicate that the Algerian tax administration demonstrates a moderate level of readiness for digital transformation and it also reveals that the current tax legislation requires updating to keep pace with digital developments. Accordingly, the study recommends improving digital infrastructure, expanding training programs for tax administration staff, and updating the legislative framework to accelerate digital transformation and achieve the desired objectives.

Keywords

Digital transformation ; Digital infrastructure ; Tax administration ; Tax legislation ; Tax Center El Eulma

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