The Contribution of Artificial Intelligence to Enhancing Electronic Tax Collection in Algeria - Empirical Study

Abstract

This study examines the role of artificial intelligence (AI) in enhancing electronic tax collection in Algeria within the context of digital transformation. AI is considered a key driver of the Fourth Industrial Revolution due to its ability to simulate human intelligence and improve efficiency, accuracy, and flexibility in administrative processes. The research aims to analyze how AI contributes to improving tax administration performance, strengthening tax compliance, and reducing tax evasion through electronic tax systems.

The study adopts a descriptive and analytical methodology, combining a theoretical framework with a qualitative field study based on interviews conducted with experts in taxation, accounting, and information technology. Qualitative data were analyzed using NVivo 15 software through several approaches, including lexical analysis, word cloud visualization, linguistic similarity, thematic analysis, and cognitive mapping.

The findings indicate that AI significantly improves the taxpayer experience by simplifying electronic declaration and payment procedures, reducing errors, providing intelligent assistance, and issuing automated reminders. Moreover, AI enhances tax compliance and effectively limits tax evasion through advanced data analysis, risk identification, and the detection of suspicious patterns. The results also highlight a strong convergence in experts’ perspectives regarding the importance of AI in electronic taxation. Despite these benefits, the study identifies major challenges, including weak digital infrastructure, lack of qualified human resources, cybersecurity risks, and the absence of a comprehensive legal framework. The study concludes that integrating AI into electronic tax collection is a strategic necessity for improving efficiency, transparency, and tax revenue in Algeria