Challenges of Digitizing the Algerian Tax System in the Context of Digital Transformation

Abstract

This study aims to highlight the main challenges facing the Algerian tax system in the context of digital transformation. It introduces the concept of the tax system and sheds light on digitalization and its role in developing tax administration and improving its operational efficiency, in addition to presenting the main tax systems adopted in Algeria. The study also seeks to clarify the importance of adopting digital technologies in simplifying tax procedures and enhancing the effectiveness of tax management. The study relied on a field investigation conducted through the distribution of a questionnaire addressed to a sample of professionals practicing in the southeastern region of Algeria. The collected data were analyzed using SPSS and Excel, which facilitated the processing of data and the scientific interpretation of the study results. The study reached several findings, most notably that Algeria is working toward providing the necessary requirements for the digitalization of the tax system as a crucial step toward modernizing tax administration. The results also highlighted the importance of digitalization in improving the transparency, accuracy, and accessibility of tax information, as well as facilitating the monitoring and control of tax processes. This, in turn, contributes to improving the effectiveness of the tax system and strengthening trust between the tax administration and taxpayers.