The Role of Tax Digitization in Reducing Tax Evasion - A Case Study of the Sidi Bel Abbes (ALGERIA) Tax Center

Abstract

The purpose of this study is to negotiate the following research problem : How can the digitalization of tax administration contribute in reducing the problem of tax evasion and, this is from studding the phenomenon of tax evasion and its reality at the level of Sidi Bel Abbes, knowing the electronic measures, and highlighting the role of digitalization in reducing tax evasion, and for reaching these goals, it has been relied on the descriptive method and case study of Sidi Bel Abbes tax center and using the interview with one of tax center employers department of construction and public works.

       This study has reached several results the most important ones are : the persuite of Algerian tax administration in providing the best services to tax payers through the adoption of tax digitalization and its keenness to increase tax collection and its strive to achieve tax equality among tax payers, tax digitalization has also helped tax employers in detecting tax evasion cases from the electronic declarations, and reducing some of its reasons that leads tax payers to tax evasion, and to ensure better use of digitalization tax laws must be redrafted to set up the need of electronic declaration and payment.