دور الرقمنة في تحسين فعالية النظام الضريبي و مكافحة التهرب

Abstract

This study aims to highlight the role of digitalization in improving the effectiveness of the tax system and combating tax evasion, which is considered one of the major challenges facing tax administrations in the modern era. The study focuses on analyzing the relationship between the adoption of digital technologies and the modernization of tax administration, particularly in terms of simplifying procedures, improving the quality of tax services, and enhancing transparency. To achieve the objectives of the research, the study relied on the descriptive-analytical approach in the theoretical part by presenting the main concepts related to the digitalization of the tax system and tax evasion, while highlighting the relationship between them. In addition, a field study was conducted at the Local Tax Center in the Wilaya of Ain Temouchent. A questionnaire was used as a data collection tool targeting the employees of the center. The results revealed that digitalization plays an important role in improving tax collection efficiency, simplifying administrative procedures, and reducing opportunities for tax evasion through the use of modern information systems and electronic tax services, such as online tax declaration and payment. The findings also showed that digitalization enhances the transparency of tax transactions and increases taxpayers' compliance.