واقع الجباية الالكترونية في الجزائر

Abstract

This study aims to highlight the role of electronic taxation in improving the quality of tax declarations at the Tax Directorate of Ain Temouchent Province. To achieve this objective, the descriptive and analytical method was adopted in the theoretical part by collecting information and data from various scientific sources and references to describe the characteristics, dimensions, and concepts of the studied phenomenon, and to analyze the relationships between its various components. In the practical part, an exploratory study was conducted by collecting primary data from the field using a questionnaire distributed to a sample of 60 individuals from the target population. The analysis of the questionnaire responses was carried out using statistical tools, including statistical software. The study concluded that the use of electronic taxation in Algeria, particularly in the Tax Directorate of Ain Temouchent , represents a fundamental factor in improving the quality of tax declarations in terms of time efficiency, accuracy, transparency, and tax compliance.