The Role Of E-management In Advancing Tax Collection A Case Study Of Tlemcen Province's Tax Directorate Using The Pls-sem Model

Résumé: The study aimed to examine the impact of implementing e-management on improving tax revenue in the Tax Directorate of Tlemcen province, Algeria. It employed a descriptive approach for the theoretical framework and a quantitative analysis for the practical part, using a questionnaire for data collection. E-management was assessed across several dimensions, including infrastructure, human and financial requirements, and the degree of implementation, with tax revenue improvement as the dependent variable. The relationships between the variables were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that while the implementation of e-management did not significantly influence the improvement of tax revenue, all dimensions of e-management—particularly infrastructure, human requirements, financial requirements, and the degree of implementation—had a positive effect on its adoption within the Tax Directorate of Tlemcen.

Publié dans la revue: REVUE ALGERIENNE DE FINANCES PUBLIQUES