The impact of using information technology in supporting tax control in Algeria- from the perspective of tax sector inspectors-

Abstract

This study aims to identify the impact of information technology (IT) on supporting tax audits in Algeria and its contribution to reducing tax evasion, while also examining the main challenges facing the tax digitization process. The study employed a descriptive-analytical approach and used a questionnaire as the primary data collection tool from a sample of tax inspectors in several tax directorates.

The results showed that the level of IT use in tax audits is moderate, and its application remains partial despite its effectiveness in enhancing transparency, data accuracy, and reducing tax evasion. The study also revealed human, technical, and organizational challenges facing the tax administration in its tax audit operations, most notably inadequate training and skills, insufficient IT infrastructure, and incomplete database integration.