فعالية عناصر الإدارة الجبائية الالكترونية و دورها في تحسين الخدمات الجبائية : من وجهة نظر موظفي الإدارات الجبائية الجزائرية

الملخص EN

This study aimed to identify the effectiveness of e- tax administration elements in Algeria and its role in improving tax services.

In order to find out all this, a field study was carried out on a group of Algerian tax administrations in which electronic administration was applied, where 162male and female employees of tax departments participated in this study.

This study showed that Algerian tax administration has technical factors and effective human resources that contribute to the application of e- tax management.

It was also found that there was a statistically significant relationship between the effectiveness of e-tax management elements and the improvement of tax services.