فعالية الرقابة الجبائية في ظل عصرنة الإدارة الجبائية -دراسة ميدانية - مركز الضرائب عين تموشنت

Abstract

Today, the countries of the world are working in light of keeping up with modernization and updating the information system to find modern means and mechanisms and legal legislation that would contribute to the modernization of tax administration that would contribute to activating tax control in its various forms. To its objectives, Algeria, like other countries, seeks to keep pace with the issue of modernization and modernization of the information system, and in this regard, it is working hard for the development of its fiscal administration, despite its delay compared to the world . And based on the updates known to the tax administration in Algeria, we aim through this study, relying on the descriptive analytical approach, to identify the role of the effectiveness of tax control in light of the modernization of tax administration. Automated media, as well as the inclusion of information technology at the level of tax administration, given that the modernization of tax administration in activating tax control, while the study dealt with the practical side of the study, the study of theeffectiveness of tax control in light of the modernization of tax administration in the Ain Temouchent tax center, and the tax center was presented and the division of Interests, data was collected from the questionnaire distributed to the study sample in the Ain Temouchent tax center and classified and analyzed. In the end, we concluded that the contribution of modernizing tax administration in Algeria is still limited and needs many updates and developments for an effective control system and advanced tax administration. This development has many goals, including activating the tax control system.