التصريحات الجبائية الإلكترونية و أثرها في زيادة الحصيلة الجبائية في ظل عصرنة الإدارة الجبائية : دراسة حالة : مكلفين بالضريبة التابعين لمجال اختصاص مديرية كبريات المؤسسات

الملخص EN

The purpose of this study is to demonstrate the extent to which electronic tax declaration have contributed to improving and increasing tax collection through the continued by Algeria of the modernization of the fiscal admi-in its digitization.

Hence, the study provided an overview of the concepts of electronic tax statements, the introduction of the electronic tax system, and the extent to which it reflected the tax collection process, building on a range of views and aspirations through the survey, where after analysis of the results, elec-tax statements were found to play a positive role in improving the tax rate despite such difficulties.