دور الجباية الالكترونية في تعزيز الرقمنة دراسة حالة مركز الضرائب عين تموشنت

Abstract

This studyaimed to explore the extent to whichelectronic taxation contributes to the enhancement of digitalization, giventhatelectronic taxation represents a fundamentalpillar in comprehensive digital transformation. The studyadopted a descriptive-analyticalmethodology and focused on the Tax Center of AïnTémouchent Province. A questionnaire wasdesigned and distributed to employees at the tax center, and the statistical software SPSS wasused to analyze the data and reachresearchfindings. The results of the studyrevealedthatelectronic taxation is one of the key toolssupporting the pathtowarddigitalization and administrative reform in Algeria