دور الرقمنة في الحد من التهرب الجبائي و تحسين جودة المعلومات المحسابية

Abstract

This study aims to highlight the role of digitalization in reducing tax evasion and improving the quality of accounting information, by analyzing the reality of the implementation of digital systems within the tax inistration and assessing their impact on the effectiveness of tax control and the accuracy of accounting information. To achieve this objective, the study adopted the descriptive-analytical approach, along with a field study onducted at the Tax Center of Telaghma, using the interview as a data collection tool from the center’s employees. The study reached a set of findings, the most important of which is that digitalization has effectively contributed to improving the performance of the tax administration by facilitating procedures and accelerating data processing. It has also enhanced the effectiveness of tax control and helped reduce tax evasion by improving the ability to track transactions and detect inconsistencies. Furthermore, the results showed that digital transformation has improved the quality of accounting information in terms of accuracy, reliability, and processing speed, despite the existence of some challenges related to infrastructure and training