Évaluation de l'efficacité de la performance de l'administration fiscale en Algérie à travers les indicateurs tadat : une étude comparative entre les directions des impôts de Boumerdes et Tindouf
Other Title(s)
Assessment of efficiency of the performance of the tax administration in Algeria through tadat indicators : a comparative study between the taxation departments of Boumerdes and Tindouf
Joint Authors
Arkoub, Ouali
Boudalia, Muhammad
Source
La Revue des Sciences Commerciales
Issue
Vol. 19, Issue 1 (30 Jun. 2020), pp.66-91, 26 p.
Publisher
Ecole des Hautes Études Commerciales
Publication Date
2020-06-30
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Topics
Abstract EN
This study focuses on the evaluation of the performance of the Algerian tax administration using indicators of Tax Administration Diagnostic Assessment Tool (TADAT) through a comparative study between the taxation departments of Boumerdes and Tindouf.
The study shows that despite all the efforts made to modernize the structures of the tax administration, improve the services provided to taxpayers, and simplify the tax system, the tax administration in Algeria does not respond to the indicators of effectiveness of performance according to the TADAT model indicators, which is clear in the two taxation departments of Tindouf and Boumerdes, which are still far from achieving performance efficiency.
Abstract FRE
Cette étude focalise sur l'évaluation de la performance de l'administration fiscale algérienne à partir d'indicateurs d'outil diagnostique d'évaluation de l'administration fiscale (TADAT) à travers une étude comparative entre les directions des impôts de Boumerdes et de Tindouf.
L'étude montre que malgré tous les efforts déployés pour moderniser les structures de l'administration fiscale, améliorer les services fournis aux contribuables, et simplifier le système fiscal, l'administration fiscale en Algérie ne répond pas aux indicateurs d'efficacité de la performance selon les indicateurs du modèle TADAT, ce qui est claire dans les deux directions fiscales de Tindouf et de Boumerdes, qui sont encore loin d'atteindre l'efficacité de la performance.
This study focuses on the evaluation of the performance of the Algerian tax administration using indicators of Tax Administration Diagnostic Assessment Tool (TADAT) through a comparative study between the taxation departments of Boumerdes and Tindouf.
The study shows that despite all the efforts made to modernize the structures of the tax administration, improve the services provided to taxpayers, and simplify the tax system, the tax administration in Algeria does not respond to the indicators of effectiveness of performance according to the TADAT model indicators, which is clear in the two taxation departments of Tindouf and Boumerdes, which are still far from achieving performance efficiency.
American Psychological Association (APA)
Boudalia, Muhammad& Arkoub, Ouali. 2020. Évaluation de l'efficacité de la performance de l'administration fiscale en Algérie à travers les indicateurs tadat : une étude comparative entre les directions des impôts de Boumerdes et Tindouf. La Revue des Sciences Commerciales،Vol. 19, no. 1, pp.66-91.
https://search.emarefa.net/detail/BIM-1063073
Modern Language Association (MLA)
Boudalia, Muhammad& Arkoub, Ouali. Évaluation de l'efficacité de la performance de l'administration fiscale en Algérie à travers les indicateurs tadat : une étude comparative entre les directions des impôts de Boumerdes et Tindouf. La Revue des Sciences Commerciales Vol. 19, no. 1 (Jun. 2020), pp.66-91.
https://search.emarefa.net/detail/BIM-1063073
American Medical Association (AMA)
Boudalia, Muhammad& Arkoub, Ouali. Évaluation de l'efficacité de la performance de l'administration fiscale en Algérie à travers les indicateurs tadat : une étude comparative entre les directions des impôts de Boumerdes et Tindouf. La Revue des Sciences Commerciales. 2020. Vol. 19, no. 1, pp.66-91.
https://search.emarefa.net/detail/BIM-1063073
Data Type
Journal Articles
Language
French
Notes
Includes bibliographical references : p. 90-91
Record ID
BIM-1063073