التصريح الجبائي الإلكتروني بين الواقع والآفاق دراسة حالة مركز الضرائب لولاية عين تموشنت

Abstract

The electronic tax declaration is considered an innovative technology in the Algerian tax administration through the implementation of the "Jibaytek" electronic tax system. It contributes to providing better quality services to taxpayers on the one hand and works to activate tax control on the other hand. This study aims to shed light on the reality of electronic tax declarations and their effectiveness on tax control at the tax center in the Ain Temouchent province. We used a descriptive analytical approach, utilizing a questionnaire to collect information and cover various aspects of the study. After analyzing the results, we concluded that there is a statistically significant correlation between the adoption of electronic tax declarations and the increased effectiveness of tax control