This study aims to highlight the importance of promoting voluntary tax compliance for the development of tax administration in Algeria, as tax compliance is one of the strategies employed by tax systems to ensure that individuals and institutions voluntarily adhere to the state’s tax laws. Accordingly, in this study, we propose several methods that can be adopted to improve tax compliance, employing a descriptive-analytical approach in the analysis of the applied study. The study concluded that analyzing taxpayers’ behavior and strengthening their trust in the tax administration—by clarifying tax laws, offering material and moral incentives, and providing accurate tax information—helps achieve a high degree of voluntary tax compliance, which in turn contributes to the development of tax oversight.