التصريح الضريبي الإلكتروني كتقنية مستحدثة لتفعيل نظام الرقابة الجبائية الجزائري: دراسة ميدانية بمركز الضرائب سوق أهراس

Abstract EN

The study aims to find out the contribution of using the electronic tax declaration as a modern input that depends on information and communication technology in activating the tax control system, To achieve this objective a questionnaire was distributed to a sample of employees in Souk Ahras tax center, by using the statistical analysis program spss22 and the content analysis method, the study concluded that reliance on the electronic tax declaration contributes to activating the tax control system, and it was confirmed that there is a positive and statistically significant correlation between using the electronic tax declaration and increasing the effectiveness of the tax control system.