The Role Of Electronic Tax Declarations In Improving Tax Performance: The Perspective Of Employees At The Setif Tax Center

Résumé: The present research endeavors to analyze the influence of electronic tax filing, specifically through the 'Jibayatik' portal, on the efficacy of tax administration within the Directorate of Taxes in the Wilaya of Setif, as perceived by its personnel. This investigation is situated within the broader context of the digital transformation of tax administration. Consequently, the study examines core conceptual frameworks pertaining to electronic tax declarations and their subsequent effects on tax performance. Employing a quantitative methodology, data were collected via questionnaires disseminated among employees of the Setif tax center. The findings reveal a positive correlation between the implementation of the electronic declaration system and enhanced tax performance, coupled with a reduction in tax evasion and non-compliance.

Publié dans la revue: مجلة التمويل والاستثمار والتنمية المستدامة