Assessing the Level of Digital Maturity in Tax Administration According to the OECD Model: A Case Study of the Tax Directorate of Mila Province
Year: 2026
Type: article
Study design: Observational Study
Abstract: This study assesses the level of digital maturity reached by the Algerian tax administration using the OECD Digital Transformation Maturity Model. A descriptive approach was adopted in the theoretical part, while an analytical approach was used in the field study. The study first reviews the stages of digital transformation in tax administration in light of tax system reform and the modernization of tax administration. It then analyzes a questionnaire administered to officials of the Tax Directorate of Mila Province. The purpose was to determine the level of digital maturity through organizational culture and the availability of digital infrastructure capable of supporting digital transformation as a shared operational tool for taxpayers and tax officials. The study concludes that the tax administration is still at the first maturity level and may therefore be classified as an emerging administration.
Source: Revista Infoacceso
Authors: ACHOURI Naime, BOUTEKOUK Ammar
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220184428