أثر الرقمنة على تحسين الشفافية الجبائية

Abstract

This study aims to analyze the impact of digitalization on improving tax transparency within the tax administration, through a field study conducted at the Tax Center of Ain Témouchent. The study adopted a descriptive analytical approach, using a questionnaire for data collection and SPSS for data analysis. The results revealed a strong positive relationship and a statistically significant effect of digitalization on tax transparency. Digitalization contributes to improving procedures, reducing errors, enhancing information quality, and limiting administrative corruption. The study concludes that digitalization is a key factor in developing tax administration and strengthening transparency and trust between the administration and taxpayers.