فعالية التحول الرقمي والذكاء الاصطناعي في تعزيز الشفافية الجبائية و الحد من التهرب الضريبي في الجزائر

Abstract

This study aims to highlight the role of digital transformation and artificial intelligence technologies as modern mechanisms for enhancing tax transparency and reducing tax evasion in Algeria. The study adopted the descriptive-analytical approach for the theoretical part, while interviews and questionnaires were used in the applied part conducted at the Tax Center of Ain Témouchent Province. The study sample consisted of tax center employees and taxpayers (traders). The statistical results, analyzed using the Advanced Statistical Analysis Application (Trial Version 2026), revealed a statistically significant effect of digital transformation and artificial intelligence on improving the efficiency of tax operations and enhancing tax transparency, thereby contributing directly to reducing opportunities for tax evasion through electronic systems that enable accurate and comprehensive monitoring of tax transactions. The study recommends strengthening the technical capacities of human resources and developing digital infrastructure to ensure a complete transition toward a smart tax administration