الإدارة الجبائية الإلكترونية ركيزة أساسية لتفعيل الرقابة الجبائية : دراسة حالة الإدارة الجبائية الجزائرية

الملخص EN

This study aimed to highlight the importance of tax administration modernization programs, in particular the electronic control of statements, payments and electronic signatures, which will greatly reduce the time and effort required, creating a taxpayer database to allow for more accurate confirmation of the content of statements and tax situation of the taxpayers.

The study concluded that this type of control gives a high degree of transparency and reliability, insofar as it allows the taxpayer to monitor and control his tax status and to check the update in the texts, tax laws, And then increase the rate of tax compliance of taxpayers ...

etc.For this the main result was that the development of the information system for tax control operations can be developed to achieve a high degree of flexibility in and adapting to different types of taxes By its ability to manage transition models and changing standards of the tax system