The Reality of Digital Transformation and its Impact on Tax Practices in Economic Enterprises: A Field Study During 2025

Abstract

This study aims to highlight the reality of digital transformation within the Algerian tax administration and analyze its impact on tax practices in economic enterprises. In light of the shift toward digitalization as a fundamental pillar for governance and financial performance enhancement, the research explores how digital systems—such as e-taxation and data analytics—contribute to increasing tax efficiency and reducing bureaucratic hurdles. To achieve these objectives, a descriptive-analytical approach was adopted, relying on a questionnaire as the primary tool for data collection. The sample included managers and executives of economic enterprises, tax administration employees, and certified accountants during the year 2025. The study concluded that the digital transition is an inevitable necessity for developing tax management, as it effectively contributes to enhancing transparency, accelerating tax processing, and improving the relationship between taxpayers and the administration. This, in turn, positively reflects on the credibility of financial statements and the enterprise's ability to make sound financial decisions