Assessing The Effectiveness Of Tax Reforms In Enhancing Tax Collection

Abstract

This study aims to assess the effectiveness of tax reforms in improving the efficiency of tax collection within the tax administrations of Eastern Algeria. Adopting a descriptive-analytical methodology, data were gathered from a sample of 155 agents working across various regional tax offices. Statistical analysis was performed using SPSS version 26. The findings revealed statistically significant indicators confirming the implementation of tax reform plans across these administrations. Moreover, the results showed a statistically significant positive relationship between the implementation of tax reforms and improved tax collection efficiency. Specifically, the application of reforms contributed to a 72.1% increase in collection efficiency, underscoring their positive impact on the overall tax system. Based on these findings, the study proposes several key recommendations to enhance the effectiveness of tax reforms. First, it is crucial to sustain and expand the scope of reform efforts, with an emphasis on improving current tax structures to boost system efficiency. Second, the study highlights the importance of providing continuous training for tax administration staff to ensure effective implementation of reforms and maximize their outcomes. Third, the adoption of modern technologies such as automation and big data analytics is strongly recommended to improve tax collection mechanisms.