واقع التحصيل الضريبي في ظل تطبيق برنامج العصرنة الجبائية : مديرية الضرائب برج بوعريريج انموذجا للفترة (2013-2021)‎

الملخص EN

This study aims to highlight the reality of tax collection in light of the application of the tax modernization program in Algeria, and it was relied on data related to collection, the case of the Tax Directorate Bordj Bou Arreridj as a model for the period (2013-2021), and to reach an answer to the problem posed, a set of collection amounts was collected for the study period It belongs to the directorate as a whole and then details these amounts by separating the part related to the new structures (CDI-CPI) from the rest of the amounts collected from the unmodernized structures.

After describing and analyzing the results based on tables and graphs, the study concluded that the achievement has progressed at a slow pace due to the delay in the comprehensive implementation of the modernization program on the one hand, and part of the study period coincided with the Corona pandemic.

However, the contribution of modernized structures in the process has approached 50% of the total collected, despite the small number of files in it, as well as the material and human capabilities.