Modernisation of tax administration and his impact on tax compliance of taxpayers in Algeria - Afield study of a sample oil companies (2020/2021)-

Abstract

The study aimed to determine the impact of modernisation of tax administration through
these different components (reorganisation of tax administration, use of information and
communication technologies, tax service) on the tax compliance of taxpayers in Algeria. With this
in mind, the oil companies were chosen as the study population, the data were collected through a
questionnaire on a sample of 42 oil companies operating in Algeria, for the analysis of the
relationship between the different variables multiple linear regression was used and the following
was concluded: tax compliance of taxpayers is influenced by the reorganisation of tax
administration, the use of information and communication technologies in the Algerian tax
administration has not been no influence on the tax compliance of taxpayers, the tax service
provided by the tax administration in Algeria has no influence on the tax compliance of taxpayers,
existence of complementarities between the different components of modernisation program of tax
administration