اثر تطبيق الجباية الرقمية على تحسين مستويات التحصيل الضريبي

Abstract

"This study aimed to highlight the impact of digital collection on improving levels of tax collection at the level of the tax center in Beni Saf. This study used the descriptive analytical approach, relied on the questionnaire tool, and analyzed the results based on the statistical program SPSS. The study concluded that there is a positive impact. The study also found that there is a positive impact of both the digitization of the tax administration and electronic culture among taxpayers on improving the level of tax collection in the institution in question. the study"