أثر الرقمنة و التطبيقات الذكية على الأداء الجبائي و فعاليته دراسة حالة في مديرية الضرائب لولاية عين تموشنت

Abstract

This study aims to analyze the impact of digitalization and smart applications on tax performance and effectiveness. A descriptive-analytical approach and a case study methodology were employed at the local tax center in Ain Temouchent, using a questionnaire as the data collection tool and SPSS software for analysis. The study concluded that digitalization has a positive impact on improving tax performance and streamlining processes within the administration. Tax applications have also contributed to simplifying procedures for taxpayers. However, this process faces some challenges, most notably the lack of digital infrastructure and limited technological awareness.