Modernizing Tax Administration

Abstract

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