مجلة أبحاث ودراسات التنمية - Revue Recherches et Etudes en Développement -
Volume 13, Numéro 1, Pages 463-488
2026-06-30

The Impact Of Tax Administration Modernization On Tax Performance In Algeria: An Econometric Study At The Directorate Of Large Enterprises



Authors : بن محمد رابح .

Abstract

This study aims to identify the effect of tax administration modernization on tax performance in Algeria. The study was divided into two parts. The first part presents the theoretical framework, with a focus on tax modernization and tax performance. The second part is a field study conducted on a sample of employees of the Directorate of Large Enterprises using a questionnaire. The findings were analyzed by means of statistical methods. The study reached several results. The most important finding is that tax administration modernization has a positive and statistically significant effect on tax performance. In particular, electronic tax administration had a major role in improving tax collection and enhancing the efficiency of tax services. This, in turn, contributed to reducing tax evasion and increasing the level of trust between the tax administration and taxpayers.

Keywords

tax modernization, tax performance, tax collection, digitalization, electronic tax administration

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