معوقات الإدارة الإلكترونية و أثرها على جودة الخدمات الجبائية : دراسة ميدانية في عينة من الإدارات الجبائية الجزائرية

الملخص EN

This study tends to determine the impact of the electronic administration's obstacles on the quality of tax services.

In order to accomplish that, a field study has been carried out on a sample of Algerian tax administrations on which an electronic administration was applied.

Furthermore, there were 102 male and female employees who have participated in this study.

The survey has eventually shown that there is a statistically significant effect of the electronic administration's obstacles.

This latter is mainly represented in a collection of administrative, technical, human and financial obstacles that have a practical effect on the quality of electronic tax services.