أثر النظام الجبائي الإلكتروني في الحفاظ على استقرار مردودية التحصيل الضريبي في ظل أزمة جائحة الكورونا : دراسة حالة : نظام جبايتيك بمديرية كبريات المؤسسات

Abstract EN

This study aims to demonstrate the impact of the application of the electronic tax system on the stability of the cost-effectiveness of tax collection in light of the Corona pandemic crisis in Algeria.

It was distributed at the level of the Major Institutions Directorate, to include a sample of administrators and taxpayers, to know how effective this system is in ensuring that the public treasury supports tax collection resources without any disruption due to the Corona pandemic crisis.

The results showed that the tax collection process at the level of the Major Institutions Directorate was not affected by this electronic tax system.

Rather, it is the only tax administration in which collection continued, and was not postponed or suspended, unlike the other tax administrations.