Assessing the impact of modernization as a mediating variable on the relationship between tax administration digitization and tax collection in Eastern Algerian Tax Departments: A structural equation modeling approach using AMOS
Keywords:
Tax Administration Modernization, Tax Administration Digitization, Tax Collection, Eastern AlgeriaAbstract
This study aims to measure the impact of modernization on the relationship between tax administration digitization and tax collection within tax departements in Eastern Algeria. To achieve the study's objectives, 581 questionnaires, representing a 96.83% response rate, were analyzed using the advanced statistical software Amos.v26 and SPSS.v26. The study revealed a statistically significant indirect effect of each dimension of tax administration digitization on tax collection in Eastern Algerian tax departments, with tax administration modernization serving as a mediating variable. Based on these findings, several recommendations were made, the most important of which is the necessity of providing suitable infrastructure by intensifying efforts to modernize tax administration, thereby enhancing the success of tax administration digitization strategies in improving tax collection in Algeria.
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