دور رقمنة في رفع كفأة تحصيل جبائي

Abstract

"This master's thesis addresses the role of digitalization in enhancing the efficiency of tax collection by highlighting the importance of digital transformation in modernizing tax administration and improving its performance. The study aims to clarify the extent to which the use of modern technologies contributes to simplifying procedures, accelerating collection processes, reducing errors, as well as enhancing transparency and limiting tax evasion. The study adopts a descriptive-analytical approach, supported by a field study conducted at the local tax center, where a questionnaire was distributed to a sample of employees and taxpayers in order to collect and analyze data. The findings revealed that digitalization plays an effective role in improving the quality of tax services, facilitating transactions, and reducing administrative time and costs. However, some challenges remain, particularly those related to digital infrastructure and the lack of human resource qualification. In light of these findings, the study recommends strengthening investment in digital systems, intensifying training programs, and working toward the development of an integrated digital environment that supports the efficiency and effectiveness of tax collection."