دور رقمنة قطاع الضرائب في مكافحة الغش و التهرب الضريبي في الجزائر

Abstract

"The study aimed to know the contribution and role of tax digitization in combating the phenomena of tax evasion and fraud. To achieve this goal, the descriptive and analytical approach was relied upon in the theoretical aspect. As for the applied aspect, the method was adopted as an exploratory study by collecting primary information from the field under study using real-life statistics. Digitization before and after digitization in the Tax Directorate in the state of Ain Temouchent. The research concluded that tax digitization has a very effective and essential role in combating the phenomena of tax evasion and fraud in Algeria by amending tax legislation and legal texts that keep pace with the development of electronic transactions, modernization of tax administration, and the spread of electronic awareness among taxpayers. There is a positive, positive relationship between tax digitization and the phenomenon of tax evasion and fraud in the study area, the Tax Directorate in the state of Ain Temouchent."