متطلبات عصرنة إدارة الضرائب - دراسة حالة مديرية الضرائب لولاية عين تموشنت

Abstract

"This study aimed to identify the level of modernization of the tax administration in Algeria, as the latter plays a crucial role in the country's economic development. Due to the developments in recent years, Algeria has actively worked to modernize and modernize its financial administration to enhance tax compliance, improve tax collection, and strengthen the relationship between taxpayers and the administration. We relied on the descriptive method to study the opinions of a sample of tax administration employees, where we used the questionnaire form as a tool for data collection by distributing it to the study sample at the level of the State Directorate of Taxation of Ain Temouchant. We finally concluded that the modernization of tax administration contributes significantly to facilitate and improve services, reduce tax crime, improve efficiency and transparency by introducing information and communication technology in the tax system and improve the skills of administrative staff. However, it still needs to make more efforts to achieve the desired goals. "