مجلة البحوث في العلوم المالية والمحاسبية
Volume 11, Numéro 1, Pages 368-387
2026-06-10

New Developments In The Digitalization Of Tax Administration In Algeria (tabioukom –qassimatouka Platform): An Exploratory Study Based On A Sample Of Taxpayers.”



Authors : Hamamda Farid . Serrai Salah .

Abstract

The digitalization of the tax administration is one of the main challenges on which the state focuses its public policies, due to the strategic importance of this administration, which plays a major role in maintaining the state’s budgetary balance and thus contributes to improving economic and social well-being. This study aims to highlight the manifestations of the digitalization of the tax administration by presenting the main platforms and applications available to taxpayers, such as, TABIOUCOM, and QASSIMMATOUK. The effectiveness of these systems has become increasingly evident over the years, particularly through an in-depth analysis of the Tax Service Center in the Souk Ahras province.

Keywords

DigitalizationAdministration – Taxation – Service Improvemen

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