انعكاسات تطبيق الإدارة الإلكترونية على أداء الإدارة الجبائية في الجزائر

Abstract EN

This paper research to highlight the most reflections of application the electronic administration on tax administration performance, especially in light of the transformations in telecommunications and information technology and what it has brought about in the change in the daily life of the human being as it is a basic pillar that can be relied upon in bringing about a qualitative leap in the field of electronic transactions, in order to answer on problematic we depending on analytic and descriptive approach, we conclude through it to set results such as : the electronic administration reduce the cost of administrative procedures with increase efficiency of administration, also the digitization of tax administration contributes to collecting accurate and immediate information and providing a clear picture of the level of tax resources.

the electronic declaration also allows achieving solvency and certainty because it provides the taxpayer the opportunity to submit it at a time that suit him, and it gives the tax administration an opportunity to finish examining this declaration in a shorter time.