رقمنة النظام الضريبي و دوره في دعم الرقابة الجبائية في الجزائر

الملخص EN

This article aims to shed light on the digitization of the tax system and its role in improving the performance of fiscal control, we touched on the concept of digitization and the extent of its use in the Algerian fiscal system, we also touched on fiscal control and the role of digitization in reducing the phenomena of tax evasion and fraud, so that we used the descriptive analytical approach.

We have reached the beginning of the trend to digitize the tax system in Algeria through the launch of the tax information system "Jibayatic", which is an updated electronic information system that was adopted starting in the year 2017, and it has been implemented at the level of the directorate of major institutions and some directorates as a first stage before the comprehensive generalization.

That the process of adopting the “Jibayatic” system was based on the processes of tax declarations and tax collection processes only, without addressing the axis of tax control, and this is what led to the failure to activate the performance of the tax control.