Reforming the Tax Assessment System in Algeria through Digital Modeling: A Case Study of the Italian Redditometro Model

Abstract

this article aims to analyze the feasibility of adapting the digital synthetic income model Redditometro, adopted in the Italian tax system and based on artificial intelligence and big data analytics, within the Algerian fiscal context. This analysis is conducted in light of the challenges posed by the limited effectiveness of the self-declaration system and the high levels of tax evasion. The study examines the technical and institutional advantages offered by the Italian model, particularly in enhancing tax audit tools and reducing the tax gap, and compares these features with the Algerian framework in terms of digital infrastructure, legal

environment, and institutional capacities.

The article proposes a roadmap for the gradual adaptation of this model, including localized pilot testing, updates to the legal and technical frameworks, and the development of multidisciplinary competencies within the tax administration. It concludes that the success of this approach depends on the establishment of an enabling institutional environment characterized by transparency, support for voluntary compliance, and reinforcement of tax equity principles.