أثر النظام الجبائي الالكتروني في زيادة فعالية الرقابة الجبائية في الجزائر : دراسة ميدانية لعينة من المفتشين و المراقبين الجبائيين

الملخص EN

This study aims to know the impact of the application of the electronic tax system on increasing the effectiveness of fiscal control in Algeria, within the Framework of continuing the project of modernising the tax administration; Where the study touched on the theoretical side of each of the fiscal control and the electronic tax system, while in the practical side, a questionnaire was used that was distributed to a sample of sector employees, including inspectors and tax observers, then processing and analysing the results using the SPSS statistical program.

The study concluded that there is an impact of the electronic tax information system in improving the performance of the tax control, as the application of this electronic information system will contribute significantly to raising the effectiveness of the tax control mechanisms, facilitating their procedures, reducing fraud and tax evasion, and thus increasing tax collection and avoiding and reducing the number of tax disputes