Abstract

Abstract
This study aims to clarify the role of Algeria\'s tax reform since 1992 in three aspects: tax structure’s reform, tax legislation’s reform and tax administration’s reform in activating the tax control system at the Regional tax direction in Annaba and most of its state tax directions, namely: Annaba, El Tarf, Guelma, Tebessa and Souk Ahras, in addition to the tax center in Souk Ahras and the approximate Tax Center in Sedrata.
To achieve the goal of the study, a questionnaire was distributed to the study’s members sample, after verifying its sincerity and stability, its results were analyzed based on the statistical package of social sciences SPSS22 with appropriate tests to ensure the validity or absence of hypotheses.
The study concluded that the reform of the tax structure has nothing to do with the tax control system’s effectiveness, and it has not achieved the desired goal, which is to replace petroleum collection with regular collection, so this explains the Algerian state\'s resort to a second stage of reform represented in tax legislation’s reform and tax administration’s reform, and it turned out that they contribute to the activation of the tax control system and organizing of its work.
In order to activate the tax control system in a way that ensures the protection of tax revenues from all forms of tax evasion and increase their contribution to covering state expenditures and freedom from the dominance of petroleum collection, the study recommended the need to work on designing an electronic tax control system that works with a high degree of accuracy and speed and in line with the new changes in the business environment, especially with the advent of e-commerce and e-business, and supporting it by modernizing tax administration and shifting towards electronic administration using information and communication technologies in administrative work to raise the quality of services provided to taxpayers.

Keywords: tax, tax reform, tax structure, tax legislation, tax administration, tax control system.

Information

Item Type:	Thesis
Divisions:	» Faculty of Economic, Commercial and Management Sciences
ePrint ID:	4234
Date Deposited:	2023-06-21
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/en/publication/article/4234

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