مساهمة الرقمنة في تفعيل عمليات التحري والرقابة الجبائية في الجزائر: الكشف التلخيصي السنوي Era " نموذجا "

Abstract EN

This study aims to focus on the most important reforms of the tax administration in Algeria in the digitalization's field, to highlight how electronic tax declarations contribute to activate the investigation and control processes, as the subject of digitalization is of great interest to researchers and professionals of the international and local environment.

From there, we will present the experience of the tax administration in Algeria by addressing the information system "jibaya-tic" as a service that allows taxpayers to declare the various taxes and fees and the annual summary statement through the Internet network.

Thus, the way in which the tax administration collects immediate and accurate information on taxpayers' income, with a view to construct a correct forecasts.

This study revealed that the digitization of the tax administration could be the best means of investigation and control, as it offers the possibility of automatic review and analysis away from the bureaucracy of the administration and financial corruption by reducing the chances of convergence between the employee and the taxpayer.

Therefore, the digitalization also allows the tax administration to build faster and more reliable tax audit programs, which improves the competence and efficiency of the tax system