دور التحول الرقمي للنظام الجبائي الجزائري في زيادة التحصيل الضريبي

Abstract

Abstract: This thesis aims to analyze the evolution of tax collection levels in Algeria in light of the reforms introduced within the tax system, with a particular focus on the role of digital transformation as a modern mechanism for enhancing the efficiency of tax administration and improving the effectiveness of collection procedures. The study adopts a descriptive–analytical approach by examining the structure and development of the tax system and assessing the impact of digitalization on tax collection performance over the period 2010–2023. On the empirical side, the research relies on the analysis of official statistical data related to tax collection during the study period. In addition,V a comprehensive set of research tools was employed, including specialized academic books, peer-reviewed articles, official reports, and relevant legal and regulatory texts associated with tax reforms and digital transformation. These sources contributed to building a solid theoretical and analytical framework for evaluating the effectiveness of the implemented fiscal measures. The findings indicate that tax collection in Algeria has experienced a noticeable improvement in recent years, driven by a series of reform initiatives targeting the modernization of tax administration. In particular, the introduction of certain digital services and their conversion into electronic formats has contributed to simplifying administrative procedures, enhancing transparency, and improving tax awareness and compliance among taxpayers. However, the results also reveal that the Algerian tax system remains in the early stages of digitalization, representing a preliminary phase within a broader and more comprehensive digital transformation process. The pace of implementation remains relatively slow due to the absence of a unified tax database, the lack of an integrated information system connecting different tax structures, and the limited availability of accurateVI indicators to measure electronic tax collection in comparison with total tax revenues. Based on these findings, the study recommends accelerating the digital transformation process through the establishment of a centralized and unified database, the generalization of digital systems across all tax services, the strengthening of human capacities through continuous training and technical support, and the promotion of digital tax awareness. Such measures are expected to enhance the efficiency of tax collection procedures and contribute to a more effective management of fiscal resources. Keywords: Tax system; Tax; Digital transformation; Electronic tax services; Tax collection.