أثر رقمنة الإدارة الجبائية على تحسين مستوى الامتثال الضريبي دراسة ميدانية بمديرية الضرائب عين تموشنت

Abstract

This study aimed to analyze the impact of tax administration digitization on improving tax compliance levels through an applied study conducted at the Ain Temouchent Tax Directorate. To achieve the study's objectives, a questionnaire was used as the primary data collection tool. Fifty questionnaires were distributed to a sample of the directorate's employees, and all were returned, providing a suitable database for statistical analysis. After processing and analyzing the data using appropriate statistical methods, the results showed a statistically significant relationship between tax administration digitization and tax compliance. The null hypothesis, which stated that there was no statistically significant relationship between the two variables, was rejected, and the alternative hypothesis, which confirmed a significant impact of tax administration digitization on improving tax compliance levels, was accepted.