متطلبات تفعيل الجباية الإلكترونية لتعزيز رقمنة الاقتصاد الجزائري: مقاربة إحصائية تحليلية

الملخص EN

This study aims to address the issue of electronic collection and its importance in improving, modernizing and activating tax authorities in light of entry and openness to the new global economy based on scientific knowledge and electronic transactions and to stand on the various difficulties and obstacles that stand in the way of its application on the other hand, especially in light of the trend towards establishing the parameters of the digital economy in Algeria.

in order to address the problem, we conducted a questionnaire study using the SPSS program in order to identify the most important challenges facing electronic collection and the requirements for its activation in Algeria.

this study found the need to pay attention and develop work mechanisms to implement and modernize the tax administration and to digitize it to keep pace with global developments and then propose a number of recommendations and suggestions to advance it and facilitate its application wish allows for an increase in tax collection in Algeria.