The implications of the digitization on tax collection in Algeria(2006-2022)

Abstract

Keeping abreast of developments in the Algerian administration, the tax authorities have introduced digitization as a method for dealing  with taxpayers in terms of declaration and payment. This study aimed to analyze the impact of digitization on tax collection in Algeria ,We  have adopted the descriptive analytical method, from which we reached the importance of digitization in increasing tax revenues,  especially after the year 2008, the beginning of the application of tax identification for taxpayers.