بلعرج, عبيربن قوديفة, نوالجعفري, عمر2024-09-122024-09-122021http://dspace.univ-temouchent.edu.dz/handle/123456789/5145The study aims to highlight the extent of the moder nization of the tax administration in terms of tax audit, based on the reality of the Algerian tax system and the challenges and difficulties encountered by the tax auditor with regard to application of the n ew information system SAP, where we studied the impact of the digi tization of the tax system on the performance of the tax audit, since t ax digitization is an effective way to ensure transparency and reduce the gap that exists between the tax administration and taxpayers (Partn ers) due to the controversial relationship between tax and tax evas ion, which has prompted the state to modernize its administration and develop its functioning through optimal use of a new informatio n system that makes work easier, eliminates paperwork and improve s the service of tax operations. In the end, it was concluded that the SAP informati on system is not only limited to declarations, but also rather a sys tem that has several other services such as monitoring and management of tax files, information transfer, and the extraction of documen ts for tax audit purposesotherSAP Information System, electronic declar ation, electronic management, tax audit, TaxpayerThesis