The impact of the application of Entreprise Ressources Planning (ERP) on the development of fiscal control A case study of the tax administration in the states of Annaba and Guelma

Abstract

This study aimed to demonstrate the impact of the application of Entreprise Ressources Planning ERP on the development of tax control, where a study was conducted on a sample consisting of 40 employees in the tax administration in the states of Annaba and Guelma accredited in the data collection process on a form that contained phrases related to measuring the the variables of the proposed research model, to be Processed using the Statistical Package for Social Sciences (SPSS.V26) program, and the study reached a set of results, the most important of which is the presence of a statistically significant effect of the impact of the application application of Entreprise Ressources Planning (ERP) on the development of tax control in each of the states of Annaba and Guelma.