Tax Digitalization as a Trend to Contribute to Improving the Quality of Tax Declarations in Algeria

Abstract

The study aimed to highlight the quality of tax declarations through the digitalization of tax administration and to explore the electronic tax services available on the "Mosahamtek" and "Jbaytek platforms and their contribution to improving the quality of tax declarations in Algeria. These platforms allow taxpayers to easily and efficiently complete their tax declarations online, reducing errors, increasing tax compliance, and enhancing tax collection in Algeria. The study found that digitalization of tax administration played a significant role in reducing bureaucracy, bringing tax authorities closer to taxpayers, and minimizing the burdens associated with physical visits, thus reducing tax evasion and fraud while increasing taxpayer trust through principles of fairness and integrity. Therefore, the digitalization of tax administration is a significant determinant of the quality of tax declarations in Algeria