Digital Transformation as a Lever for Reforming Tax Administration and Enhancing Tax Collection Efficiency: A Case Study of the Tax Directorate of Saïda Province

Abstract

This study aims to analyze the requirements of digitalizing tax administration and its impact on tax collection in the Tax Directorate of Saïda Province. The importance of digitalization is highlighted in enhancing the efficiency and transparency of tax procedures, saving time and effort for both the administration and taxpayers, thereby increasing revenues and reducing tax evasion. The study relied on fieldwork through interviews and data collection from sector employees to analyze the impact of information technology usage on tax collection. The results show that digitalization improves the accuracy of operations, reduces errors, and strengthens trust between the administration and taxpayers, which increases the level of tax compliance.