The Effectiveness of Digital Transformation in Enhancing Tax Collection in Algeria

This study analyzes the impact of digital transformation on the performance of the Algerian tax system, focusing on the platforms "Jibayatic" and "Moussahamatik." It aims to determine the extent to which digitization contrib utes to improving tax revenue collection and establishing governance. The results show a notable improvement in ordinary tax revenues between 2015 and 2018, despite persistent obstacles such as tax fraud, lack of resources, and delays in the widespread ado ption of digital technology. The study also reveals that the establishment of a modern tax administration is progressing slowly due to institutional and material constraints. However, digitalization proves to be an essential lever to modernize public manag ement, improve tax efficiency, and strengthen transparency. Its success depends on better dissemination of digital culture, alignment with international standards, and strengthening mechanisms to combat fraud.