The digital transformation and its relationship to tax collection in Algeria - Oum El Bouaghi Tax Center as a model -

Abstract

This article aims to explore the nature of the relationship between digital transformation and tax collection in Algeria, through a field study conducted at the Tax Center of Oum El Bouaghi Province. A descriptive analytical approach was used, along with a questionnaire, which was distributed to a sample of 50 employees, and data analysis using the SPSS statistical program.

     The study results showed a statistically significant positive relationship between digital transformation and tax collection levels, confirming the importance of digitization in improving the efficiency of the tax sector.