Analysis and evaluation of the digitization of the tax System in light of international and national experience

The study aims to analyze and evaluate the digitization of the tax system in light of international and national experiences. This is achieved by presenting international experiences in this field, as well as Algeria's experience in digitizing the tax system. The study uses a descriptive approach to describe the main areas used by these successful experiences to improve the efficiency of the tax system. It also uses an analytical approach by analyzing indicators of the transition towards digitizing the tax system, including the ratio of digital tax services to total services, the share of tax administrations collecting electronically, and the tax returns submitted. We reached the most important conclusions, including that digitizing the tax system has contributed significantly to improving the performance of tax administrations and the quality of their services. Experiences in this direction vary, including emerging economies that have been able to develop their digital infrastructure, in addition to flexible and flexible legislation, among others. However, each country has its own specificities in implementing and achieving its results