التكامل الاقتصادي
Volume 12, Numéro 1, Pages 373-386
2024-03-31
The Contribution Of The Electronic Tax Declaration In Raising The Effectiveness Of Tax Control
Authors : Bensabeur Slimane Asma .
Abstract
This research aims to address a theoretical and empirical study seeking to explain the impact of electronic tax declaration on tax control in the framework of the tax center of the state of Ain Temouchent, Algeria on the data for the year 2023. The empirical analysis, using SPSS software with some specification tests such as the Pearson correlation coefficient test and the simple linear regression, suggests that there is a statistically significant correlation of 58.9% and the effect of the electronic tax declaration as an independent variable on the effectiveness of tax control by 34.7%. This result confirms that the use of electronic tax declaration contributes to activating the tax control system by avoiding many formal errors in the declarations which mean avoiding formal tax control and focusing on the rest of the types of effective tax control.
Keywords
Electronic tax declaration ; tax control ; JIBAYA’TIC ; formal errors
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