واﻗﻊاﻟﺘﺤﺼﻴﻞ اﻟﻀﺮﻳﺒﻲ ﻓﻲ اﻟﺠﺰاﺋﺮ ﻓﻲ ﻇﻞ آﻟﻴﺎت رﻗﻤﻨﺔ اﻹدارة اﻟﻀﺮﻳﺒﻴﺔ --

Abstract

ﻫﺪﻓﺖ ﻫﺬﻩ اﻟﺪراﺳﺔ إلى اﻟﻮﻗﻮف ﻋﻠﻰ واﻗﻊ اﻟﺘﺤﺼﻴﻞ اﻟﻀﺮﻳبي في الجﺰاﺋﺮ في ﻇﻞ آﻟﻴﺎت اﻟﺮﻗﻤﻨﺔ المﺴﺘﺤﺪﺛﺔ ﺑﺎﻹدارة اﻟﻀﺮﻳﺒﻴﺔ، ﺣﻴﺚ ﺗﻨﺎوﻟﺖ اﻟﺪراﺳﺔ في ﺷﻘﻬﺎ اﻟﻨﻈﺮي اﻹﻃﺎر اﻟﻨﻈﺮي والمﻔﺎﻫﻴﻤﻲ ﻟﻠﺘﺤﺼﻴﻞاﻟﻀﺮﻳبي ورﻗﻤﻨﺔ اﻹدارة الجﺒﺎﺋﻴﺔفي الجﺰاﺋﺮ، أﻣﺎ في ﻗﺴﻤﻬﺎ اﻟﺘﻄﺒﻴﻘﻲ ﻓﻘﺪﻛﺰ اﻟﻀﺮاﺋﺐ ﻟﻮﻻﻳﺔتم إﺟﺮاء دراﺳﺔ ﻣﻴﺪاﻧﻴﺔ بمﺮاﻟﻄﺎرفﻣﻦ ﺧﻼل جمﻊ وتحﻠﻴﻞ ﺑﻴﺎﻧﺎت اﻟﺘﺤﺼﻴﻞ ﻟﻠﻔترة)2021-2023(،وﻫﺬاﺑﻛﺔ، اﻟتيﺎﻻﺳﺘﻌﺎﻧﺔ بمﺠﻤﻮﻋﺔ ﻣﻦ اﻷدوات أهمﻬﺎ المﻘﺎﺑﻠﺔ والمﻼﺣﻈﺔ ﺑﺎلمﺸﺎر ēﺪفﻛﺰ اﻟﻀﺮاﺋﺐ ﻟﻮﻻﻳﺔإلى جمﻊ اﻟﺒﻴﺎﻧﺎت وﻣﻌﺎلجﺘﻬﺎ ﻣﻊ اﻟﺘﺤﻠﻴﻞ، وﻗﺪ شمﻞ مجﺘﻤﻊ اﻟﺪراﺳﺔ إﻃﺎرات ﺗﺎﺑﻌين لمﺮاﻟﻄﺎرف والمﻌﻨﻴين ﺑﺎﺳﺘﺨﺪام آﻟﻴﺎت اﻟﺮﻗﻤﻨﺔ. ﺗﻮﺻﻠﺖ اﻟﺪراﺳﺔ إلى أن آﻟﻴﺎت اﻟﺮﻗﻤﻨﺔ المﺴﺘﺤﺪﺛﺔ بمﺮاﻛﺰ اﻟﻀﺮاﺋﺐ أﺗﺎﺣﺖ ﻗﺎﻋﺪة ﺑﻴﺎﻧﺎت ﻣﻬﻤﺔ ﺳﺎﻋﺪت ﻋﻠﻰ ﻣﺮاﻗﺒﺔ وتحﻠﻴﻞ إﺟﺮاءاتاﻟﺘﺤﺼﻴﻞ اﻟتيﻣﻦ ﺷﺄĔﺎأنﺗﺴﺎﻫﻢ في اتخﺎذ اﻟﻘﺮارات ﻟﺘﺤﻘﻴﻖ اﻷﻫﺪاف المﺴﻄﺮة، إﺿﺎﻓﺔ إلى ﺗﻘﻠﻴﺺ ﻧﻔﻘﺎت اﻟﺘﺤﺼﻴﻞ اﻟﻀﺮﻳبي وتحﺴين الخﺪﻣﺎت وﺗﻔﺎدي ﻃﻮاﺑير اﻻﻧﺘﻈﺎر وﺗﻀﻴﻴﻊ اﻟﻮﻗﺖ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻜﻠﻔين ﺑﺎﻟﻀﺮﻳﺒﻴﺔ ﻟﺪﻓﻊ ﺿﺮاﺋﺒﻬﻢ.

This study aimed to determine the reality of tax collection in Algeria in light of the new digitization mechanisms in the tax administration. In its theoretical part, the study dealt with the theoretical and conceptual framework of tax collection and the digitization of the tax administration. As for its applied section, a field study was conducted at the tax center of the state of El Tarf by collecting... And analysis of collection data for the period (2021-2023), using a set of tools, the most important of which are interviews and participatory observation, which aim to collect data and process it with analysis. The study population included frameworks affiliated with the Tax Center of the State of El Tarf and those concerned with using digitization mechanisms. The study found that the digitization mechanisms developed in tax centers provided an important database that helped monitor and analyze collection procedures that would contribute to making decisions to achieve the set goals, in addition to reducing tax collection expenses, improving services, and avoiding waiting queues and wasting time for taxpayers to pay their taxes.