Modernizing Tax Administration

An Effective Mechanism to Support Tax Oversight and Curtail Unlawful Tax Practices in Algeria

Abstract

This study aimed to assess the effectiveness of modern tax administration as a
mechanism to support tax supervision in reducing illicit tax practices in Algeria. The study results
demonstrated a positive and effective impact of e-governance in enhancing the supervisory role of
tax administration. Furthermore, the study emphasized the necessity of updating tax administration
to make it a role model across various sectors. The implementation of the e-government project is
considered a crucial step in achieving transparency and consolidating governance