أثر التحول الرقمي على العمليات الجبائية للإدارة الضريبية

Abstract

This study aimed to highlight the impact of digital transformation on the tax operations of the tax administration, specifically at the tax centers of El Eulma and Sétif. The descriptive approach was adopted to analyze various theoretical concepts, along with the quantitative analytical approach to analyze the study's findings. In addition to data collection tools represented by a questionnaire, the sample included 60 employees. However, 06 questionnaires were excluded, leaving only 54 valid questionnaires for the study across both the El Eulma and Sétif tax centers. The study concluded that the digital transformation within the tax administration has significantly contributed to enhancing, developing, and improving the efficiency of tax operations. This calls for continued investment in digital infrastructure, intensifying training and qualification programs for the human element, and working on developing digital systems in a way that aligns directly with the requirements of modern tax administration.