دور التكنولوجيا الحديثة في تفعيل الرقابة الجبائية و التحصيل الضريبي : دراسة حالة بمديرية الضرائب لولاية عين تموشنت

Abstract

This aims to the modern technology in activiting tax control and tax collection, where we analyzed the concepts related to the variables of this study and highlighted the relationship between them, while clarifying all the latest developments in the tax sector, where the interview was used as a means of collecting information from workers in the tax sector of the state of ain temouchent We have concluded that the tax administration has initiated the mode rnization of the digitization of its sector, but use of this technologi is relative, especially in the processes of tax control and tax collection