عصرنة الإدارة الضريبية و أثرها على الامتثال الضريبي للمكلفين بالضريبة في الجزائر : دراسة ميدانية لعينة من الشركات البترولية (2020 2021)‎

الملخص EN

The study aimed to determine the impact of modernisation of tax administration through these different components (reorganisation of tax administration, use of information and communication technologies, tax service) on the tax compliance of taxpayers in Algeria.

With this in mind, the oil companies were chosen as the study population, the data were collected through a questionnaire on a sample of 42 oil companies operating in Algeria, for the analysis of the relationship between the different variables multiple linear regression was used and the following was concluded: tax compliance of taxpayers is influenced by the reorganisation of tax administration, the use of information and communication technologies in the Algerian tax administration has not been no influence on the tax compliance of taxpayers, the tax service provided by the tax administration in Algeria has no influence on the tax compliance of taxpayers, existence of complementarities between the different components of modernisation program of tax administration.