لخّصلي

Significance of the Study: The study will be of meaningful insight into the pragmatic impact brought by a digital transformation in tax administration.Primarily, the comparative analysis is used to attribute the performance of the SAP against the previously used SIREC + SGF system.Methodology: The research would be conducted in a descriptive and analyzing manner.

Significance of the Study:
The study will be of meaningful insight into the pragmatic impact brought by a digital transformation in tax administration. From this case study of Tax Centre Oum El Bouaghi, some key conclusions have been developed related to how integrated information systems, like SAP, are able to influence revenue collection and tax evasion. The findings contribute to the knowledge of policymakers and tax administrators about possible benefits and challenges arising from such a system and thus help nurture future digital transformation efforts in the area of tax administration. Methodology:
The research would be conducted in a descriptive and analyzing manner. It combines quantitative analysis of the revenue collection data and tax evasion before and after the SAP implementation with a qualitative assessment of the system's features and functionalities. Primarily, the comparative analysis is used to attribute the performance of the SAP against the previously used SIREC + SGF system.