دور التحول الرقمي في تعزيز الالتزام الجبائي

Abstract

This study aims to explore the pivotal role of digital transformation in enhancing tax compliance, utilizing the Tax Center of Setif as an applied case study. The research investigates the extent to which core digitalization dimensions—namely system quality, processing speed, and information accuracy—contribute to improving the organizational efficiency of the tax administration and mitigating tax evasion. To achieve these objectives, a descriptive-analytical approach was employed, utilizing a structured questionnaire distributed to a sample of 47 tax officials and inspectors at the center. Statistical analysis via SPSS revealed a strong, statistically significant positive impact of digital transformation, specifically through the "Jibayatic" system, on the level of tax compliance. Furthermore, the findings demonstrate that activating digital control mechanisms and reducing processing times effectively foster mutual trust with taxpayers, enhance service quality, and increase voluntary declaration rates. The study concludes that digitalization is no longer a mere technical option but a strategic imperative to ensure revenue sustainability and embed the principles of tax transparency and equit