Measuring the impact of digital transformation in tax administration on the quality of tax services: A field study in Eastern Algeria

Authors

  • Saida Slimani Department of Finance and Accounting, Faculty of Economic, Commercial and Management Sciences, University of Constantine 02, Algeria. Email: saida.slimani@univ-constantine2.dz. ORCID: https://orcid.org/0000-0001-5334-5801
  • Siham Chouchane Department of Management Sciences, Faculty of Economic, Commercial and Management Sciences, University of Batna 01, Algeria. Email: siham.chouchane@univ-batna.dz
  • Omar Aboalatati Miftah Libyan Authority for Scientific Research, Tripoli, POB: 80045, Libya. Email: omaraboalatati@gmail.com
  • Yaseen Miftah Maeyouf Libyan Authority for Scientific Research, Tripoli, POB: 80045, Libya. Email: yaseenmaeyouf@gmail.com

Keywords:

digital transformation, tax administration, service quality, tax services, Eastern Algeria

Abstract

Purpose: This study aims to assess the impact of digital transformation within tax administration on the quality of tax services provided by tax offices in Eastern Algeria. Importance/Value: The research underscores the significance of digitalizing tax processes as a means to improve the efficiency and effectiveness of tax administration, contributing to enhanced taxpayer experience and service delivery. Methodology/Approach: The study uses a descriptive-analytical approach with a field study conducted on a sample representing 97.30% of tax agents in Eastern Algeria. Several hypotheses were tested to explore the nature of the relationship between digital transformation and the quality of tax services. Findings: The results indicate a growing trend toward digitization in Eastern Algeria's tax administrations. A statistically significant and positive correlation was found between digital transformation and improvements in the quality of tax services. The findings demonstrate that digitization enhances operational performance, transparency, and efficiency in service delivery. Conclusion: The study concludes that digital transformation plays a crucial role in improving the quality of tax services in Eastern Algeria, driving greater efficiency and accuracy in service delivery. 

Downloads

Download data is not yet available.

References

[1] Adekoya, A., & Al. (2020). Informal Sector and Tax Compliance in Nigeria- Challenges and Opportunities. International Journal of Emerging Trends in Social Sciences, 08(02).

[2] Ben Chahra, S., & Ghoumane, A. (2020). Modernization of the Algerian tax system as a means to activate and develop the fiscal regime. Journal of Finance and Business Economics, 04(03).

[3] Bouzekri, D. (2021). The role of e-administration in improving the quality of tax services: A field study at the Tissemsilt Tax Center. Journal of New Economics, 16(01).

[4] Daniel, s., & Christopher, w. (2018). digital transformation now !guiding the successful digitalization of your business model. springer.

[5] Dima, W., & Mustafa, J. (2019). The Role of Universities' Electronic Management in Achieving Organizational Excellence: Example of Al Hussein Bin Talal University. World Journal of Education, 09(03).

[6] Hannah, S. (2020). What is Digitalization? Opportunities and Challenges in East-Africa. Friedrich-Ebert-Stiftung.

[7] Janine, M., & Al. (2018). Digitalisation, energy, and data demand The impact of Internet traffic on overall and peak electricity consumption. Energy Research & Social Science, 38.

[8] Kaddouj, F., & Al. (2023). The role of information and communication technology (ICT) in improving the quality of public service: A study of a sample of Algeria Post offices in the Wilaya of Bordj Bou Arreridj. El-Asil Journal for Economic and Administrative Research, 07(01).

[9] Meftah, F. (2022). Digitization of tax collection in Arab countries: Reality and prospects. Algerian Journal of Public Finance, 12(01).

[10] Naser, A. (2014). The Impact of Organizational Culture on the Adoption of E-Management “Evidence from Public Authority for Applied Education and Training (PAAET) in Kuwait. International Journal of Business and Management, 09(09).

[11] Ramadlia, A., & Gouidri, K. (2020). Activating e-administration services in Algeria: The case of tax administration modernization. , 14(2), 463–482. Journal of Economic and Administrative Research, 14(02).

[12] Slimani, S. (2023). The contribution of the digital transformation of the tax administration in improving the quality of tax services - a field study of a sample of employees of the Regional Tax Department of Constantine. El - Acil Journal for Economic and Administrative Research, 07(02).

[13] Toumi, S., & Benamara, M. (2019). Electronic tax administration as a fundamental pillar for activating tax control: A case study of electronic tax administration. Rimah Journal for Research and Studies.

Downloads

Published

04-05-2025

How to Cite

Slimani, S., Chouchane, S., Miftah, O. A., & Maeyouf, Y. M. (2025). Measuring the impact of digital transformation in tax administration on the quality of tax services: A field study in Eastern Algeria. The International Tax Journal, 52(3), 247–260. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/54

Issue

Vol. 52 No. 3 (2025)

Section

Online Access

License

Copyright (c) 2025 The International tax journal

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.