أحمد بلبشير يسرى رحابأحمد بن شعايب سماححولية يحيى2026-09-132026-09-132026https://dspace.univ-temouchent.edu.dz/handle/123456789/7542The study conducted on the tax directorate aims to analyze the impact of digitalization on enhancing tax collection. The study seeks to explore how digitalization systems are implemented across various aspects of tax administration and to understand the relationship between digitalization and tax collection. The results indicate that the tax directorate may face challenges in effectively implementing digitalization, leading to a shortfall in tax collection. The study highlights the importance of focusing on improving these strategies to enhance performance and excellence within the tax directorate.othertax collectiontax directorate.Thesis