دور العصرنة في تفعيل أداء الإدارة الضريبية و تحسين الالتزام الضريبي لدى المكلفين بالضريبة : دراسة-حالة–مركز الضرائب لولاية سطيف

الملخص EN

This study aimed to process the role of modernization in activating the performance of the tax administration and improving the tax sense of taxpayers.

The results reveal that the fiscal administration faces serious difficulty in collecting tax debt, especially large amounts.

In addition, despite of the great efforts made to promote the tax sense, the degree of commitment remains weak among them.

However, they reveal that the fiscal administration is unable to guarantee comprehensive tax control; and it is still far from achieving transparency in tax disputes.