THE IMPACT OF ADOPTING DIGITIZATION IN TAX ADMINISTRATION ON TAX COLLECTION IN ALGERIA WITH THE IMPLEMENTATION OF THE JIBAYA'TIC SYSTEM

In line with the developments in Algerian administration, the tax authorities have implemented digitization as a method of interacting with taxpayers in terms of declaration and payment.This study aims to explore the digitization of the tax administration, its importance, and its contribution to enhancing tax collection by curbing various forms of tax evasion, considering taxes as one of the primary financial resources for the public treasury.The study relies on a successful tax information system that improves efficiency, transparency, and the quality of services provided.The significance of this study lies in clarifying the key measures taken by the authorities responsible for tax collection to adopt digitization in their workflow.It elucidates how the digitization of taxpayers and the tax administration is carried out, enabling taxpayers and the general public to easily access and verify tax information, thereby enhancing trust between taxpayers and the administration and reducing corruption and fraud.Thus, the main research question can be posed as follows: How does the adoption of digitization in the tax administration impact the tax collection process in Algeria?In an attempt to answer the research question, the study is divided into two main sections:-Theoretical framework on digitization and tax administration.-The current state of digitization in the Algerian tax administration and its impact on tax collection through the adoption of the "Jibayatik" system.