Digital Transformation in Tax Administration: Evaluating the Impact of SAP Implementation on Revenue Collection and Tax Evasion at the Tax Centre Oum El Bouaghi (Comparative Study 2014-2023)

مدفوني هندة

Article Details

Digital Transformation in Tax Administration: Evaluating the Impact of SAP Implementation on Revenue Collection and Tax Evasion at the Tax Centre Oum El Bouaghi (Comparative Study 2014-2023)

Authors:

مدفوني هندة

Publisher:

ECOLE SUPÉRIEURE DE GESTION ET D'ECONOMIE NUMÉRIQUE

Journal:

Le Manager Vol.11 Issue 2, pp.254-290

Document Type:

Article

Publication Date:

12/2024

Document Language:

English

Document ID (Org No.):

2001913061

pISSN:

2661-7129

Keywords:

Abstract:

 The present study will attempt to analyze the transformative results brought about by the SAP implementation on revenue collection and tax evasion at the Tax Centre Oum El Bouaghi as an illustration of dramatic change that digital transformation has had on tax administration In this regard, the objectives would be to assess the impact on revenue collected, to assess how effectively the SAP system works in terms of reducing tax evasion, and to compare the performance of SAP with the previous SIREC + SGF system concerning completeness and effectiveness The results showed that, compared to the amount collected earlier, it nearly doubled after the implementation of SAP, which points to the strength of SAP in data management and process automation However, the study again notes that amounts not collected noticeably increased, thus showing that while reinforcing certain specific administrative functions, the impact of SAP on reduction of tax evasion is complex, multi-factorial in nature, with influence due to both enforcement strategies and compliance behavior of taxpayers The study underlines the need for continuous adaptation and integration of digital tools in the administration of taxes if developing countries are to gain the full benefits of technology while facing the challenges brought forth in tax evasion.

Article Details

Digital Transformation in Tax Administration: Evaluating the Impact of SAP Implementation on Revenue Collection and Tax Evasion at the Tax Centre Oum El Bouaghi (Comparative Study 2014-2023)

Authors: مدفوني هندة

Publisher: ECOLE SUPÉRIEURE DE GESTION ET D'ECONOMIE NUMÉRIQUE

Journal: Le Manager Vol.11 Issue 2, pp.254-290

Document Type: Article

Publication Date: 12/2024

Document Language: English

Document ID (Org No.): 2001913061

pISSN: 2661-7129

Tax Administration

Digital Transformation

SAP

Revenue

Tax Evasion

Issues

Authors:

مدفوني هندة

Publisher:

ECOLE SUPÉRIEURE DE GESTION ET D'ECONOMIE NUMÉRIQUE

Journal:

Le Manager Vol.11 Issue 2, pp.254-290

Document Type:

Article

Publication Date:

12/2024

Document Language:

English

Document ID (Org No.):

2001913061

pISSN:

2661-7129