The Effect of Digitizing the Tax Administration on Both the Tax Collection Process and Taxpayers’ Commitment: Empirical Evidence from the Tax Administration in Bechar - Algeria
| المصدر: | مجلة البشائر الاقتصادية |
|---|---|
| الناشر: | جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Arab, Fatima Zohra (Author) |
| مؤلفين آخرين: | Mostefaoui, Sofiane (Co-Author) |
| المجلد/العدد: | مج9, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | أفريل |
| الصفحات: | 814 - 831 |
| DOI: |
10.33704/1748-009-001-046 |
| ISSN: |
2437-0932 |
| رقم MD: | 1379433 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Digitizing | Taxpayer | Tax Liability Tax Collection | Bechar
|
| رابط المحتوى: |
عدد مرات التحميل
18
| المستخلص: |
The research aims to examine the relationship between the digitization and the performance of the tax administration on the one hand, and improving the tax commitment of the taxpayer on the other hand, The study adopts a questionnaire methodology at the level of the tax administration of the state of Bechar. Through the analysis of data by SPSS software version 22, the study concluded The use of digitization in tax collection procedures is faster than the traditional method, and contributes to reducing expenses, raising revenues, reducing opportunities for practicing financial corruption. In addition to this, the study confirms that the digitizing process contributes in ensuring that taxpayers respect the applicable laws. However, the use of electronic declaration and payment methods did not reach the acceptable level of taxpayers' satisfaction due to their lack of awareness; this is added to the fact that the electronic payment and the tax collection procedures so far are still characterized by complexity and inaccuracy, due to the lack of necessary competencies in the administration under study. |
|---|---|
| ISSN: |
2437-0932 |
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