توجه الجزائر نحو الحكومة الجبائية الإلكترونية كألية لتفعيل الرقابة الجبائية و تقليص تكلفة التحصيل

الملخص EN

This study aims to highlight the theoretical framework of E-government, in addition to presenting the reality of tax collection in Algeria and the government's orientation towards the implementation of the e-government project in tax administration, and to show the impact of Algeria's orientation towards the application of the electronic tax government, as well as the extent to which it is effective in mobilizing tax control work, and in the end highlighted the most important statistics on the cost of tax collection index in Algeria.