دور الرقمنة في تحسين فعالية الرقابة الجبائية كألية لمكافحة التهرب الضريبي

Abstract

This study aimed to highlight the impact of digitalization on improving the effectiveness of tax auditing and reducing tax evasion. It adopted a descriptive-analytical approach in the theoretical part, complemented by a field study conducted at the Tax Center of Setif Province involving a sample of employees. The collected data were analyzed using SPSS software. The findings revealed that the adoption of digital systems significantly enhanced the efficiency and accuracy of tax auditing and facilitated information exchange, thereby contributing to the reduction of tax evasion practices. The study also identified several challenges related to information security, the lack of specialized training and financial resources, as well as the high costs of technological equipment. Accordingly, it recommended strengthening the digital infrastructure, developing human resource skills, and expanding electronic coordination among relevant institutions to improve the effectiveness of tax administration and promote higher levels of tax compliance