رقمنة الإدارة الجبائية كتوجه لتحسين الخدمات في ظل الإصلاحات الضريبية في الجزائر 1992-2022 : حالة البوابتان الإلكترونيتان "جبايتك" و "مساهمتك"

الملخص EN

This study aim to shed light on to content of the fiscal reforms pursued by Algeria since 1992 through multiple stage in line with the public financial reforms pursued by the state in order to keep pace with development and economical development; and to highlight the concepts related to electronic tax declarations while clarifying the extent to which the digitization of the fiscal administration, contributes to the development of improving the quality of services provided to taxpayers.

We will also review the experience of the tax administration through the two electronic portals '' Your Collection” and ''Your Contribution'' as the most prominent services available to taxpayers to carry out their tax declarations electronically and settle their obligations by the Internet.

This study concluded the tax digitization is an effective tool for economic control and a stimulating tool to encourage investment.