Impact of the Modernization of Tax Administration on Efficiency of Tax Administration and Tax Compliance of Taxpayers in Algeria

Abstract

This study aims to determine the impact of the modernization of tax administration on efficiency of tax administration and tax compliance of taxpayers in Algeria, to assess this impact we used statistical data reflecting the activity DGI services, such as tax revenue, overall administrative cost, number of litigation files relating to tax fraud, amount of recoveries after tax audit and number of fraudsters registered in the national fraudsters file, through the evolution of the different statistical data for the period 2012-2018 it has been concluded that the modernization of tax administration has made it possible to improve efficiency of tax administration but efforts remain to be made to improve it further, on the other hand the program of modernization did not improve tax compliance of taxpayers in Algeria.