The role of tax management in improving the operational performance of economic institutions - a quantitative study in Jijel Province -

Abstract

       This study aims to test the ability of tax administration to improve operational performance in economic institutions, considering the effective tax rate (ETR) as an indicator of tax administration. The study was conducted on five economic institutions in the Algerian environment of Jijel Province for the period 2017-2024. The study relied on the outputs of the Eviews13 program to interpret the multi-linear model. The results concluded that there is a statistically significant positive effect of tax administration on operational performance, reflecting the ability of the institutions under study to utilize tax and achieve significant financial savings, which positively impacts operational performance