انعكاس التحول الرقمي للتحصيل الضريبي على التحصيلات الجبائية

Abstract

This study aims to analyze the impact of digital transformation on tax collection through a comparative study between the tax directorates of Setif and Skikda provinces. This analysis is conducted within the context of the increasing trend towards digitizing tax administration and improving its efficiency. To achieve these objectives, a descriptive approach was used for the theoretical framework, while an analytical approach was employed to analyze and present the results of the field study, relying on relevant documents and statistics. Interviews were also conducted to understand the impact of the electronic system on processing and collection speed.

The study results showed that digital transformation contributed to improving the effectiveness of tax collection by increasing the collection rate, reducing tax evasion, and improving the growth rate of tax revenues. However, the degree of impact varied between the two directorates depending on the level of implementation of digital transformation and the utilization of its tools. The results also indicated that the early and stable implementation of electronic systems in the Setif Tax Directorate contributed to achieving better results compared to the Skikda Tax Directorate. In light of these findings, the study recommended strengthening the digital infrastructure, expanding integration between tax databases and related bodies, intensifying training programs, and developing electronic systems to support the effectiveness of tax collection.