أثر الرقمنة الجبائية على تحسين جودة الخدمات الضريبية

Abstract

This study aims to examine the impact of tax digitalization on improving the quality of tax services, with an applied focus on the Tax Center of Aïn Témouchent. A theoretical framework was developed to review the fundamental concepts of the tax system, mechanisms of digital transformation, and service quality standards, followed by an empirical study based on both descriptive and analytical approaches. Data were collected using a questionnaire as the main research instrument, administered to a purposive sample of 29 employees from the Tax Center. The data were statistically analyzed using SPSS software, employing validity and reliability tests, Analysis of Variance (ANOVA), and simple linear regression analysis. The findings indicate a relatively high level of tax digitalization implementation within the center, with a notably well-developed digital infrastructure, alongside a similarly high level of perceived tax service quality. The results also reveal a strong and statistically significant positive effect of tax digitalization on improving tax service quality, with digital transformation explaining 50% of the variation in service quality levels. The study concludes that the modernization of tax administration through digital solutions, such as electronic systems and remote filing procedures, represents a key lever for simplifying administrative processes, reducing bureaucracy, enhancing transparency, and moving toward a more efficient and effective tax administration.