Digitization of the Tax System and Its Role in Supporting the Tax Audit Strategy (Case Study: CDI in Djelfa 2017 – 2024)

Abstract

The widespread dissemination of information and communication technology has led to the emergence of digitization, which has today become the language and tool of the era, and has been adopted by the tax administration in Algeria.

This research aims to highlight the reality of digitization in the Algerian tax administration and its role in embodying tax audit mechanisms, being both a preventive and punitive tool in combating tax evasion, whose intensity is increasing. We addressed the concept of digitization and its use in the Algerian tax system, as well as the concept of tax audit, choosing the Tax Center of Djelfa (CDI) as one of the active bodies in this field at the local level.

The study concluded that digitization of the tax system has an effect on tax audit, as this appears in the simplification and acceleration of processes through digital applications and systems adopted by tax institutions. The study also found that the Algerian tax system faces many challenges, stakes, and difficulties, the most prominent of which is tax evasion and its risks on the state’s general budget revenues.