مجلة دفاتر اقتصادية
Volume 17, Numéro 1, Pages 493-501
2026-06-02

The Role Of Digital Technologies In Enhancing The Efficiency And Effectiveness Of Tax Administration: Artificial Intelligence And The Internet Of Things As A Model



Authors : Senouci Mohammed El Habib .

Abstract

This study explores the role of digital technologies specifically Artificial Intelligence (AI) and the Internet of Things (IoT) in enhancing the efficiency and effectiveness of modern tax administration. By reviewing international experiences and recent OECD reports, the study demonstrates how these technologies improve transparency, strengthen compliance, reduce fraud, and support the transition toward intelligent and automated tax systems. The findings highlight the growing importance of AI and IoT-based solutions in shaping future tax administration models, especially in developing countries.

Keywords

Artificial Intelligence ; Internet of Things; Tax Administration; Tax Complianc ; Digital Transformation.

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