DOI: https://doi.org/10.36719/2789-6919/64/114-130
Impact of E-Government Indicators on Tax Revenues in Algeria: Econometric Study for the Period 2003–2025
Zahra Abbas1* 
, Asma Khelil1 , and Djamila Menidjel2
Abstract. This study measures the impact of e-government indicators—namely the E-Government Development Index (EGDI), the Online Service Index (OSI), and the Human Capital Index (HCI)—on tax revenues in Algeria over 2003–2025. Using an ARDL model, the study uses annual time-series data. The bounds testing approach confirms a long-run cointegration relationship among the variables. The error correction term is estimated at -0.51, which is negative and statistically significant, indicating that about 51% of short-run disequilibrium is corrected within one period toward long-run equilibrium. In the short run, the Human Capital Index (HCI) shows a positive and significant effect on tax revenues. In the long run, all three indicators—EGDI, OSI, and HCI—exhibit positive and significant effects, with a 1% increase in each leading to a 0.15%, 0.14%, and 0.45% increase in tax revenues, respectively. Diagnostic tests confirm the model is free from autocorrelation, heteroskedasticity, and specification errors, with stable parameters and normally distributed residuals. These results confirm that e-government development, improved digital services, and human capital investment enhance tax administration efficiency, broaden the tax base, and increase tax compliance, thereby supporting fiscal sustainability in Algeria.
Keywords: e-government, tax revenues, ARDL model, cointegration, error correction, fiscal sustainability