دور الإدارة الإلكترونية في تحسين التحصيل الجبائي و مكافحة التهرب الضريبي

الملخص EN

The subject of the research revolves around electronic management that has emerged as a modern term based on the use of information and communications technology, which allows the latter to access complete information with great speed, and most countries have sought to adopt the idea of electronic management as an attempt to alleviate the problems caused by traditional management, and Algeria in turn has given The importance of the idea of electronic management, and worked to apply it in the various sectors and among the sectors that it is interested in, we find tax administration in order to consider the taxes and fees imposed as an important resource for the public treasury, and as an attempt to improve tax collection N hand, and on the other hand, the fight against tax evasion.

We aim through this study to identify the extent to which the adoption of the idea of electronic management in the tax field can be considered an effective tool for improving tax collection and from it to combat tax evasion.