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http://dspace.univ-tiaret.dz:80/handle/123456789/16825| Title: | دور الرقمنة في زيادة كفاءة الرقابة الجبائية |
| Authors: | سنجاق الدين, زينب عدة, مامية |
| Keywords: | الرقمنة الرقابة الجبائية رقمنة الإدارة الجبائية |
| Issue Date: | يون-2025 |
| Publisher: | جامعة ابن خلدون-تيارت |
| Abstract: | هدفت هذه الدراسة الى تحديد ما اذا كانت الرقمنة يمكن ان تؤدي الى زيادة كفاءة الرقابة الجبائية حيث تم الاعتماد على المنهج الوصفي في الدراسة النظرية من اجل تسليط الضوء على مختلف متغيرات الدراسة وشرح ابعادها وتم استخدام ايضا المنهج التحليلي في الجانب التطبيقي ، فقد شملت الدراسة مركز الضرائب لولاية تيارت ولغرض جمع المعلومات تم تصميم الاستبيان وتوزيعه على عينة مكونة من 45 موظف على مستوى المركز ولتحقيق اهداف البحث وتحليل البيانات تم الاعتماد على البرنامج الاحصائي SPSSV26 |
| Description: | This study aimed to determine whether digitization can lead to an increase in the efficiency of tax control, where the descriptive approach was relied on in the theoretical study in order to highlight the various variables of the study and explain its dimensions and the analytical approach was also used in the applied aspect. the study included the Tiaret state tax Center and for the purpose of collecting information, the questionnaire was designed and distributed to a sample of 45 employees at the center level, and to achieve the objectives of research and data analysis, the statistical program SPSSV26 was relied upon. The study reached the awareness of the center's staff on the importance of digitization, as it can have a role in increasing the efficiency of tax Control and its contribution to maximizing revenues through the optimal use of various technological means and techniques. the use of electronic platforms enables simplifying tax procedures and facilitating communication with taxpayers, which reduces the time and effort spent on tax reporting, which in turn supports tax control due to the speed of processing information digitally and without the need for paper files. despite all this, it has not been fully applied in this center. |
| URI: | http://dspace.univ-tiaret.dz:80/handle/123456789/16825 |
| Appears in Collections: | Master |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| TH.M.COMP.2025.37.pdf | 5,83 MB | Adobe PDF | View/Open |
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