الفحص الضريبي الإلكتروني كأحد آليات تطبيق التكنولوجيا الرقمية في إدارة الضرائب للحد من ظاهرة التهرب الضريبي - دراسة حالة مركز الضرائب بالأغواط(cdi)

Abstract

This study aimed to assess the impact of Electronic Tax Examination on the performance of the Performance of the tax center in Laghouat In its three dimensions (collection, transparency, fighting fraud and tax evasion).The study used structural equations as a methodological method to achieve its objectives, To achieve the study's objectives, a questionnaire was developed to collect data from a sample of 40 individuals from the tax center in Laghouat, Using SMART PLS software to analyze the data, The study showed that electronic tax examination positively affects the performance of the tax center, The study recommends the necessity of using digitization in the tax sector for its role in enhancing transparency, reducing effort, time and cost, and combating fraud and tax evasion.