رقمنة الإدارة الجبائية وأثرها على التحصيل الضريبي دراسة حالة مركز الضرائب عين تموشنت

Abstract

This study aimed to highlight the impact of tax administration digitalization on tax collection through a field study conducted at the Tax Center of Ain Temouchent. This study emerged in light of the rapid digital transformations witnessed worldwide, which prompted tax administrations to adopt modern digital systems in order to improve the quality of tax services, simplify procedures, enhance transparency, and increase the efficiency of tax collection. The study adopted both the descriptive and analytical approaches. The theoretical part addressed the concepts related to tax administration digitalization and tax collection, while the practical part relied on distributing a questionnaire to the employees of the Tax Center of Ain Temouchent. Data were analyzed using IBM SPSS Statistics software in order to measure the impact of digitalization on tax collection and to test the study hypotheses. The study findings revealed the existence of a statistically significant relationship between tax administration digitalization and tax collection. The results also confirmed a positive impact of digitalization on improving the tax collection process through simplifying procedures, accelerating file processing, improving service quality, strengthening tax control, and reducing tax evasion. In addition, the findings showed that the success of digitalization depends on the availability of digital infrastructure, the training of human resources, and the comprehensive implementation of digital systems across various tax departments