أثر منصة جبايتك في تحسين الشفافية الضريبة و الحد من التهرب الضريبي دراسة ميدانية بمديرية الضرائب لولاية عين تموشنت

Abstract

This study aims to highlight the impact of using the GIATEC platform on improving tax transparency and reducing tax e vasion. It does so by emphasizing the role of digitalization in developing tax administration and enhancing the effectiveness of services provided to taxpayers. The study also addresses the importance of modern information systems in managing financial resources and data, such as SAP and ERP systems, which contribute to improved information exchange, more accurate accounting processing, and enhanced oversight and transparency within institutions and departments. The study employed a descriptive-analytical approach. Data was collected through a questionnaire administered to a sample of employees at the Ain Temouchent Tax Directorate. The goal was to determine the extent to which the GIATEC platform contributes to facilitating tax processes, improving transparency in tax transactions, and reducing opportunities for tax evasion. The results of the statistical analysis demonstrated a statistically significant relationship between using the GIATEC platform and improved tax transparency. Furthermore, the platform contributes to reducing tax evasion through the digitization of procedures, facilitating electronic filing and payment, and improving the tracking of tax transactions. The results also showed that the sub-study hypotheses were confirmed, which led to the acceptance of the main hypothesis that there is a positive effect of using the GITEC platform in enhancing tax transparency and reducing tax evasion.