أثر عصرنة الإدارة الضريبية على الامتثال الضريبي للمكلفين بالضريبية في الجزائر- دراسة ميدانية لعينة من الشركات البترولية (2020/2021)-

Résumé: The study aimed to determine the impact of modernisation of tax administration through these different components (reorganisation of tax administration, use of information and communication technologies, tax service) on the tax compliance of oil companies in Algeria. . With this in mind, the oil companies were chosen as the study population, the data were collected through a questionnaire on a sample of 41 oil companies operating in Algeria, for the analysis of the relationship between the different variables multiple linear regression was used and the following was concluded: there is positive and significance influence of the reorganisation of tax administration on tax compliance of oil companies is influenced by, there is positive effect, but it is not statistically significant of the use of information and communication technologies in the Algerian tax administration on the tax compliance of oil companies, there is positive effect, but it is not statistically significant of the tax service provided by the tax administration in Algeria on the tax compliance of oil companies, existence of complementarities between the different components of modernisation program of tax administration because the percentage of influence of the three components combined on the tax compliance of oil companies is greater than the percentage of influence of each component separately.

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