تحديث الإدارة الجبائية: ركيزة فعالة لتعزيز الرقابة الضريبية واحتواء الممارسات الضريبية غير المشروعة في الجزائر

Abstract EN

This study aimed to assess the effectiveness of modern tax administration as a mechanism to support tax supervision in reducing illicit tax practices in Algeria.

The study results demonstrated a positive and effective impact of e-governance in enhancing the supervisory role of tax administration.

Furthermore, the study emphasized the necessity of updating tax administration to make it a role model across various sectors.

The implementation of the e-government project is considered a crucial step in achieving transparency and consolidating governance