دور عصرنة الإدارة الجبائية في رفع و تحسين مستويات التحصيل الضريبي دراسة ميدانية بمركز الضرائب _ عين توشنت

Abstract

This study aims to highlight the extent of the contribution of the modernization of tax administration and its role in increasing the levels of tax collection. To achieve these objectives, the descriptive approach was used to describe the phenomenon under study and the analytical approach to analyze the questionnaire phrases and statistical data at the level of the Ain Temouchent Tax Center. One of the most important results reached is that the commitment to applying modernization methods and the facilities they bring through the introduction of information technology to various departments leads to an increase in the levels of tax collection, whether through facilitating the declaration and payment processes or through activating electronic control in recovering evaded funds. The study recommends. simplifying administrative procedures related to tax collection by simplifying and clarifying the laws to make them easier for taxpayers to understand. It also recommends focusing on ongoing training for various employees to enable them to adapt to ongoing developments in the pursuit of modernizing tax administration.