The relationship between tax reforms and state public revenues: A field study at the regional tax directorate of Constantine

Abstract

This study aims to evaluate the effectiveness of tax reforms in enhancing the efficiency of revenue administration within the tax departments of the Regional Tax Directorate of Constantine. Employing a descriptive-analytical approach, data were collected from a sample of 65 staff members working in tax departments across Eastern Algeria. Data analysis was performed using SPSS version 26. The findings revealed statistically significant indicators supporting the implementation of the tax reform program in the tax departments at the Regional Tax Directorate of Constantine. Results further demonstrated a positive and statistically significant relationship between tax reforms and revenue performance, showing that the application of these reforms substantially improves Public Revenue Collection efficiency. The study also found that increased implementation of reforms corresponds to a 72.1% improvement in revenue administration efficiency, reflecting the positive impact of these reforms on the fiscal system. Based on these outcomes, the study recommends several measures to reinforce the effectiveness of tax reforms: First, it is crucial to continue and expand the scope of tax reforms, with particular emphasis on optimizing existing tax structures to enhance system efficiency. Second, continuous training programs should be provided to tax administration personnel to ensure effective reform implementation and maximize benefits. Third, the adoption of advanced technologies, including automation and big data analytics, is highly recommended to improve revenue management processes.