Modernizing tax administration in Algeria: The role of legislation in enhancing efficiency and transparency

Abstract

This scientific intervention aims to highlight the importance of tax administration as one of the basic elements in achieving financial stability and ensuring the sustainability of government services. This interest coincides with the strenuous efforts made by the State of Algeria to achieve comprehensive modernization in its tax administration structures. This is achieved by shedding light on the modernization of tax administration through reforms initiated by governments to improve their revenues, diversify their resources and collection mechanisms, by following and adopting modern and contemporary methods appropriate to that, such as strengthening legislation to achieve greater effectiveness and increase levels of transparency in tax administration. It was also recommended that modern and emerging legislation can be a basic driver to enable tax administration to keep pace with modern technologies and improve performance. Enhancing interaction with technology, adopting innovative administrative procedures, and encouraging transparency and taxpayer rights can contribute significantly to achieving the desired goals. It is essential to conduct periodic and ongoing evaluations to ensure the effectiveness of the measures taken and to commit to implementing the necessary improvements.