Digital Transformation and its Role in Improving Tax Compliance in Algeria

Abstract

This study aims to analyze the role of digital transformation in improving tax compliance in Algeria, in light of the growing challenges faced by the tax administration, particularly tax evasion and low levels of compliance. The findings reveal that the adoption of digital systems, such as the “Jibayatic” system and the “Moussahamatik” portal, has significantly contributed to simplifying tax procedures, improving the quality of services, enhancing transparency, and facilitating electronic filing and payment processes. This has positively impacted the increase of tax compliance levels and the reduction of tax disputes and evasion. Despite these positive outcomes, digital transformation still faces several challenges, including weak digital infrastructure, a lack of qualified human resources, limited coordination between different institutions, as well as technical and organizational issues. Therefore, the study recommends strengthening investment in digital infrastructure, developing human resources, enhancing the integration of information systems, and adopting innovative strategies based on artificial intelligence to improve the performance of the tax administration and promote tax compliance.