مجلة دراسات جبائية
Volume 15, Numéro 1, Pages 26-52
2026-07-18
Tax Collection In El Tarf Province In The Context Of Digitalization And International Tax Cooperation: Reality And Prospects
Authors : Benkedidah Soufyane .
Abstract
This study aims to demonstrate the reality and prospects of tax collection in El Tarf Province in light of the orientation towards digitalization, artificial intelligence tools, and international tax cooperation. This is achieved by understanding the contributions of these tools in increasing tax revenue through the province's seven districts during the years 2022-2023-2024, comparing the rates of increase or decrease over the three years, and estimating future collection prospects in light of current challenges. The study concluded that the Directorate General of Taxes has created several digital tax platforms and programs and has established 35 international tax cooperation agreements, in addition to other international cooperations of a tax nature. This resulted in gaining foreign expertise that contributed to modernizing the Algerian tax administration, which positively reflected on local tax collection. This was confirmed by the tax revenue in El Tarf Province, which increased in 2024 due to the newly introduced digital measures, reaching 874.4 million dinars, representing a growth rate of 92.3% compared to 2023 and 5.5% compared to 2022. The study recommends enhancing digitalization in all areas of the tax administration, especially in the field of tax evasion, and accelerating the activation of the AI-based tax chatbot.
Keywords
Digitalization ; Artificial Intelligence ; International Cooperation ; Digital Administration ; Tax Collection
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